بُلُوغُ الْمَرَامِ
Bulugh al-Maram 607
The Book of Zakah
وَعَنْ عَلِيٍّ - رضى الله عنه - قَالَ: { لَيْسَ فِي اَلْبَقَرِ اَلْعَوَامِلِ صَدَقَةٌ } رَوَاهُ أَبُو دَاوُدَ, وَاَلدَّارَقُطْنِيُّ, وَالرَّاجِحُ وَقْفُهُ أَيْضً ا [1] .
Ali (RAA) narrated that, ‘There is no Zakah to be paid on working cattle.’ Related by Abu Dawud and Ad-Daraqutni.
Sunnah.com reference: Book 4, Hadith 10