Muwatta Malik: Book 17, Hadith 20
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.
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 .
Muwatta Malik: Book 17, Hadith 20
The above hadith is from the Muwatta Malik collection of hadiths. Muwatta Malik is a collection of hadith compiled by Imam Malik ibn Anas in the 8th century. The work was composed over a 40 year period and consists of under 2000 hadith split into 61 books.
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For more Hadith in Book 17: Zakat