وَحَدَّثَنِي عَنْ مَالِكٍ، أَنَّهُ بَلَغَهُ أَنَّ عَامِلاً، لِعُمَرَ بْنِ عَبْدِ الْعَزِيزِ كَتَبَ إِلَيْهِ يَذْكُرُ أَنَّ رَجُلاً مَنَعَ زَكَاةَ مَالِهِ فَكَتَبَ إِلَيْهِ عُمَرُ أَنْ دَعْهُ وَلاَ تَأْخُذْ مِنْهُ زَكَاةً مَعَ الْمُسْلِمِينَ قَالَ فَبَلَغَ ذَلِكَ الرَّجُلَ فَاشْتَدَّ عَلَيْهِ وَأَدَّى بَعْدَ ذَلِكَ زَكَاةَ مَالِهِ فَكَتَبَ عَامِلُ عُمَرَ إِلَيْهِ يَذْكُرُ لَهُ ذَلِكَ فَكَتَبَ إِلَيْهِ عُمَرُ أَنْ خُذْهَا مِنْهُ ‏.‏

Yahya related to me from Malik that he had heard that one of theadministrators of Umar ibn Abd al-'Aziz wrote to him mentioning that aman had refused to pay zakat on his property. Umar wrote to theadministrator and told him to leave the man alone and not to take anyzakat from him when he took it from the other muslims. The man heardabout this and the situation became unbearable for him, and after thathe paid the zakat on his property. The administrator wrote to Umar andmentioned that to him, and Umar wrote back telling him to take thezakat from him. Translation Not Available

Book Ref: Muwatta Imam Malik Book 17 Hadith 610
Web Ref:  Muwatta Imam Malik Book 17 Hadith 33