Hisham ibn Hakim رضي الله عنه passed by some people in Syria who had been made to stand in the sun and had oil poured over their heads. He asked: “What is this?” It was said: “They are being punished for not paying taxes.” So he said: Indeed, I heard the Messenger of Allah صلى الله عليه وسلم say, “Allah will torture those who torture people in this world.”
[Sahih Muslim, Book 32, Number 6327]