وَحَدَّثَنِي عَنْ مَالِكٍ، عَنْ أَيُّوبَ بْنِ أَبِي تَمِيمَةَ السَّخْتِيَانِيِّ، أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ، كَتَبَ فِي مَالٍ قَبَضَهُ بَعْضُ الْوُلاَةِ ظُلْمًا يَأْمُرُ بِرَدِّهِ إِلَى أَهْلِهِ وَيُؤْخَذُ زَكَاتُهُ لِمَا مَضَى مِنَ السِّنِينَ ثُمَّ عَقَّبَ بَعْدَ ذَلِكَ بِكِتَابٍ أَنْ لاَ يُؤْخَذُ مِنْهُ إِلاَّ زَكَاةٌ وَاحِدَةٌ فَإِنَّهُ كَانَ ضِمَارًا .
Yahya related to me from Malik from Ayyub ibn Abi Tamima as-Sakhtayani that Umar ibn Abd al-Aziz, when writing about wealth thatone of his governors had collected unjustly, ordered it to be returnedto its owner and zakat to be taken from it for the years that hadpassed. Then shortly afterwards he revised his order with a messagethat zakat should only be taken from it once, since it was not wealthin hand. Translation Not Available
Book Ref: Muwatta Imam Malik Book 17 Hadith 597
Web Ref: Muwatta Imam Malik Book 17 Hadith 18