Muwatta Malik #607
Zakat
The Arabic includes the chain of narration (sanad) and the collector's commentary; the English translation shows the Prophet's words only.
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 that
one of his governors had collected unjustly, ordered it to be returned
to its owner and zakat to be taken from it for the years that had
passed. Then shortly afterwards he revised his order with a message
that zakat should only be taken from it once, since it was not wealth
in hand.
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About Muwatta Malik
This hadith is #607 from Muwatta Malik, in the Book of Zakat.