Yahya related to me from Malik that he had heard that one of the
administrators of Umar ibn Abd al-'Aziz wrote to him mentioning that a
man had refused to pay zakat on his property. Umar wrote to the
administrator and told him to leave the man alone and not to take any
zakat from him when he took it from the other muslims. The man heard
about this and the situation became unbearable for him, and after that
he paid the zakat on his property. The administrator wrote to Umar and
mentioned that to him, and Umar wrote back telling him to take the
zakat from him.
Muwatta Malik Book 17, Hadith 35