Ayub bin Abu Tamima reported,

Umar bin Abdul-Aziz wrote concerning wealth that one of the governors had seized unjustly, ordering that it be returned to its owners and that the zakat on it for the years that had passed be taken. Then he followed this with another letter saying that only a single zakat payment should be taken from it, since it had been property whose recovery was not expected.

و حدثني عن مالك

عن أيوب بن أبي تميمة السختياني

أن عمر بن عبد العزيز كتب في مال قبضه بعض الولاة ظلما يأمر برده إلى أهله ويؤخذ زكاته لما مضى من السنين ثم عقب بعد ذلك بكتاب أن لا يؤخذ منه إلا زكاة واحدة فإنه كان ضمارا