Muwatta Malik (Yahya)

It is narrated from Ayyub bin Abi Tamimah Sakhtiyani that Umar bin Abdul Aziz, may Allah have mercy on him, wrote regarding a property which some rulers had unjustly seized: Return it to its owner, and collect from it the zakat for the years that have passed. After that, he wrote another letter stating that the zakat for those years should not be taken because that property was under duress (not in the owner's possession).