Arabic (Original)
وَأَخْبَرَنَا أَبُو أَحْمَدَ الْعَدْلُ أنبأ أَبُو بَكْرِ بْنُ جَعْفَرٍ ثنا مُحَمَّدُ بْنُ إِبْرَاهِيمَ ثنا ابْنُ بُكَيْرٍ ثنا مَالِكٌ عَنْ أَيُّوبَ بْنِ أَبِي تَمِيمَةَ السَّخْتِيَانِيِّ أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ ؓ كَتَبَ فِي مَالٍ قَبَضَهُ بَعْضُ الْولَاةِ ظُلْمًا يَأْمُرُ بِرَدِّهِ إِلَى أَهْلِهِ وَتُؤْخَذُ زَكَاتُهُ لِمَا مَضَى مِنَ السِّنِينَ ثُمَّ أَعْقَبَ بَعْدَ ذَلِكَ بِكِتَابٍ أَنْ لَا تُؤْخَذَ مِنْهُ إِلَّا زَكَاةٌ وَاحِدَةٌ فَإِنَّهُ كَانَ ضِمَارًا ثُمَّ قَالَ أَبُو عُبَيْدٍ يَعْنِي الْغَائِبَ الَّذِي لَا يُرْجَى
English Translation
And Abu Ahmad al-Adl informed us... from Malik that Ayyub ibn Abi Tamimah al-Sakhtiyani reported that Umar ibn Abd al-Aziz (may Allah have mercy on him) wrote regarding wealth seized unjustly by some governors, ordering it returned to its owners and that zakah be taken from it for the past years. Then he followed up with another letter saying that only one year's zakah should be taken from it, for it was absent wealth (dimar). Then Abu Ubayd said: meaning wealth that is absent and not expected to return.