بُلُوغُ الْمَرَامِ
Bulugh al-Maram 603
The Book of Zakah
وَعَنْ أَبِي هُرَيْرَةَ - رضى الله عنه - قَالَ: قَالَ رَسُولُ اَللَّهِ - صلى الله عليه وسلم -{ لَيْسَ عَلَى اَلْمُسْلِمِ فِي عَبْدِهِ وَلَا] فِي [ فَرَسِهِ صَدَقَةٌ } رَوَاهُ اَلْبُخَارِيّ ُ [1] . وَلِمُسْلِمٍ: { لَيْسَ فِي اَلْعَبْدِ صَدَقَةٌ إِلَّا صَدَقَةُ اَلْفِطْرِ } [2] .
Abu Hurairah (RAA) narrated that the Messenger of Allah (ﷺ) said: “No Zakah is to be paid on one’s horse (that he rides) or one’s slave.” Related by Al-Bukhari. Muslim also has the narration, “There is no Zakah to be paid on one’s slave, except for Zakat-ul-Fitr (which is paid at the end of Ramadan, and a Muslim must pay it on behalf of all of those he is responsible for).”
Sunnah.com reference: Book 4, Hadith 6