سُنَنُ النَّسَائِيِّ
Sunan an-Nasa’i 2470
The Book of Zakah
Zakah on Horses
أَخْبَرَنَا عُبَيْدُ اللَّهِ بْنُ سَعِيدٍ، قَالَ حَدَّثَنَا يَحْيَى، عَنْ خُثَيْمٍ، قَالَ حَدَّثَنَا أَبِي، عَنْ أَبِي هُرَيْرَةَ، عَنِ النَّبِيِّ صلى الله عليه وسلم قَالَ لَيْسَ عَلَى الْمَرْءِ فِي فَرَسِهِ وَلاَ فِي مَمْلُوكِهِ صَدَقَةٌ .
It was narrated from Abu Hurairah that the Prophet (ﷺ) said: "A person does not have to pay Sadaqah on his horse or his slave."
Sunan an-Nasa'i, 2470Sahih (Darussalam)