Muwatta 686

Malik transmits from Ayyub al-Sakhtiyani that Umar ibn Abd al-Aziz wrote about property that some governors had unjustly taken, ordering it returned to its owners, and its zakat taken from it for the years that had passed; then he sent a later letter that only one zakat should be taken from it, because it was lost (dimar), meaning property whose owner does not know whether it will be paid or not. The editor notes that Abu Musab and Yahya ibn Bukayr transmitted it from Malik, citing al-Bayhaqi (4/150). ¹

Belongs to the Muwatta, Book of Zakat. Source: the Muwatta. Mentions Umar ibn Abd al-Aziz, Ayyub al-Sakhtiyani. Built on in the chapters on zakat.