Zakat on Confiscated Wealth

Question
Is zakat due on wealth confiscated by the ruler unjustly if it is returned to its owner after many years?
Answer

I say, with Allah's guidance: This is wealth that is not expected to be returned. If it is returned to its owner, he does not pay zakat for the past years, only for the year in which the wealth was returned. And Allah knows best.

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