Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Maymun that the wealth of a person was taken from him due to some injustices and deposited into the public treasury (Bayt al-Mal). When Hazrat Umar bin Abdul Aziz became the Caliph, this matter was brought to his attention. Hazrat Umar bin Abdul Aziz wrote: Return his wealth to him and also collect the zakat for the past years. Then he wrote again: Return his wealth to him and collect the zakat for this year only, because this is such wealth for which there was no hope of its return.

Hasan says that only the zakat of that year is due on it.

Hazrat Abdullah narrates that the people referred to in Allah Almighty’s command { وَیَمْنَعُونَ الْمَاعُونَ } are those who do not lend items such as a borrowed spade, pot, bucket, and similar things among people.