Ubaidulah bin Umar narrated that : Nafi said: "Umar bin Adbul-Aziz asked me about charity due on honey, so I said to him: 'We do not have honey that we could give charity from, but Al-Mughirah bin Hakim informed us that he (pbuh) said: 'There is no charity due on honey.' So Umar said: 'That is fair enough for me.' So he wrote to the people that is be lifted, meaning (the duty of paying it) from them."
Source: sunnah.com
Other translations
Arabic
حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ حَدَّثَنَا عَبْدُ الْوَهَّابِ الثَّقَفِيُّ حَدَّثَنَا عُبَيْدُ اللَّهِ بْنُ عُمَرَ عَنْ نَافِعٍ قَالَ سَأَلَنِي عُمَرُ بْنُ عَبْدِ الْعَزِيزِ عَنْ صَدَقَةِ الْعَسَلِ . قَالَ قُلْتُ مَا عِنْدَنَا عَسَلٌ نَتَصَدَّقُ مِنْهُ وَلَكِنْ أَخْبَرَنَا الْمُغِيرَةُ بْنُ حَكِيمٍ أَنَّهُ قَالَ لَيْسَ فِي الْعَسَلِ صَدَقَةٌ . فَقَالَ عُمَرُ عَدْلٌ مَرْضِيٌّ . فَكَتَبَ إِلَى النَّاسِ أَنْ تُوضَعَ . يَعْنِي عَنْهُمْ .
sunnah.com