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Bayhaqi Q7627 — Those who said there is no zakah on debts

رَوَاهُ الزَّعْفَرَانِيُّ عَنِ الشَّافِعِيِّ ثُمَّ رَجَعَ عَنْهُ فِي الْجَدِيدِ، وَالرُّجُوعُ أَوْلَى بِهِ لِمَا مَضَى مِنَ الْآثَارِ وَغَيْرِهَا مِنَ الظَّوَاهِرِ..
Al-Za'farani narrated this from Imam al-Shafi'i (may Allah have mercy on him); then he retracted it in his new position, and his retraction is more fitting, because of the reports that have passed and other apparent proofs.
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / Q7627