The Messenger of Allah ﷺ said, "I have exempted horses and slaves from zakat. So pay the zakat on silver, one dirham for every forty dirhams. There is nothing due on one hundred and ninety, but when it reaches two hundred, then five dirhams are due on it."
قال رسول الله ﷺ: قد عفوت عن الخيل والرقيق، فهاتوا صدقة الرقة من كل أربعين درهما درهما، وليس في تسعين ومائة شيء فإذا بلغت مائتين ففيها خمسة دراهم.
Abu Dawud (1574) narrated it, and Tirmidhi (620) narrated it from the hadith of Abu Awana, and Nasai (2478) narrated it from the hadith of Amash, both of them from Abu Ishaq, from Asim bin Damra, from Ali (that is, Ibn Abu Talib), and he related it.Tirmidhi said, "Sufyan Thawri, Ibn Uyayna, and several others narrated from Abu Ishaq, from Harith, from Ali." He said, "I asked Muhammad about this hadith, and he said, 'Both are sahih to me from Abu Ishaq, it is possible that he narrated from both of them.'"I say, the hadith of Sufyan, that is Thawri, was narrated by Ibn Majah (1790) from Abu Ishaq, from Harith, from Ali bin Abu Talib, who said, the Messenger of Allah said, "I have pardoned you regarding zakat on horses and slaves, but bring a quarter of a tenth from every forty dirhams, one dirham." Likewise Imam Ahmad (984) narrated it through Hajjaj, that is Ibn Artah, from Abu Ishaq, with his chain, in the same way. Abu Ishaq's memory changed toward the end of his life, but Sufyan narrated from him before his confusion set in.As for what Ibn Khuzayma narrated in his Sahih (2284) through Sufyan Thawri, from Abu Ishaq, from Asim bin Damra, from Ali, as mentioned before, perhaps the narrator from Sufyan, that is Abu Usama Hammad bin Usama Kufi, made a mistake in it, for although he is among the narrators relied upon by the group of compilers, he used to borrow other people's books and narrate from them, and he would make mistakes in doing so.In summary, the hadith of Ali is hasan through the route of Asim bin Damra, while Harith is very daif, though he is corroborated.As for what is narrated from Amr bin Shuayb, from his father, from his grandfather, who said, I heard the Messenger of Allah say, "There is no zakat due on a man's horse or his slave," it is daif. Abu Ubayd narrated it in Kitab Amwal (1357) from Amr bin Tariq, from Yahya bin Ayub, from Muthanna bin Sabbah, from Amr bin Shuayb, from his father, from his grandfather. Muthanna bin Sabbah is daif, the majority of scholars have declared him daif.Likewise, what is narrated from Umar and Huzaifa bin Yaman, that the Prophet did not take zakat from horses and slaves, is not sound. Ahmad (113) narrated it from Abu Yaman, who said, Abu Bakr bin Abdullah narrated to us, from Rashid bin Saad, from Umar bin Khattab and Huzaifa bin Yaman, and they both related it. Abu Bakr bin Abdullah, that is Ibn Abu Maryam Ghassani Shami, is daif by the agreement of the scholars. Ibn Hibban said, "He was among the best of the people of Syria, but he had poor memory. He would narrate things and mix them up, and this happened so often that he deserved to be abandoned." Rashid bin Saad Miqrii Himsi died after the year one hundred and thirteen. He often narrated with missing links, and he never met Umar or Huzaifa.Likewise, what is narrated from Abu Hurairah, who said, the Messenger of Allah said, "I have pardoned you regarding zakat on the jabha, the kasa, and the nukha," is not sound. Baqiya said, "The jabha means horses, the kasa means mules and donkeys, and the nukha means animals raised in homes." Bayhaqi narrated it (4/118) through Baqiya, who said, Abu Muaz Ansari narrated to me, from Zuhri, from Saeed bin Musayab, from Abu Hurairah, and he related it. Bayhaqi said, "This is how Baqiya bin Walid narrated it from Abu Muaz, who is Sulayman bin Arqam, whose hadith is abandoned and not to be relied upon. There is disagreement about his chain, for it is said to be like this, and it is also said to be from him, from Hasan, from Abdul-Rahman bin Samura." He said, "And Kathir bin Ziyad Abu Sahl narrated it from Hasan, from the Prophet, and Abu Dawud recorded it in Marasil." Then Bayhaqi said, "The chains of this hadith are daif, and the sahih hadiths preceding it are sufficient, and success comes from Allah." End of quote.Jurisprudence of the hadithMost of the scholars among the companions, the successors, and the jurists such as Malik, Shafii, and Ahmad said, "There is no zakat due on horses or on slaves, unless they are for trade, in which case zakat on trade goods becomes due on their value. However, if their owner volunteers it, the imam may accept his zakat, just as Umar bin Khattab accepted it from the people of the Levant."From Haritha bin Mudarrib, who said, "Some people from the Levant came to Umar and said, 'We have acquired wealth, horses and slaves, and we would like there to be a purifying zakat on them.' He said, 'Should I do what my two predecessors before me did not do?' So he consulted the companions of Muhammad, among whom was Ali. Ali said, 'It is good, provided it does not become a fixed jizya that they are made to pay after you.'" Its chain is sahih. Ahmad (82), Ibn Khuzayma (2290), and Hakim (1/400) all narrated it from the hadith of Abdul-Rahman (that is, Ibn Mahdi), who said, Sufyan narrated to us, from Abu Ishaq, from Haritha bin Mudarrib, and he related it, and the wording given is Ahmad's.Abdul-Razzaq narrated it in his Musannaf (6887) from Mamar, from Abu Ishaq, who said, "The people of the Levant came to Umar and said..." and he related it in detail, at greater length than this, except that he did not mention "Haritha bin Mudarrib" between Abu Ishaq and Umar.And in Muwatta (38), from Malik, from Ibn Shihab, from Sulayman bin Yasar, "The people of the Levant said to Abu Ubayda bin Jarra, 'Take our horses and slaves as zakat,' but he refused. Then he wrote to Umar bin Khattab, but Umar refused. Then they spoke to him again, so he wrote to Umar again, and Umar wrote back to him, 'If they wish, take it from them, then give it back to them, and provide for their slaves.'" Malik said, "The meaning of his saying, may Allah have mercy on him, 'give it back to them,' is that it should go to their poor."Ibn Khuzayma said, "If the owner of wealth gives zakat from his wealth, even though zakat is not obligatory on that wealth, it is permissible for the imam to accept it, if the giver does so willingly. Likewise, when Faruq informed the people that the Prophet and Siddiq before him had not taken zakat on horses and slaves, and yet they willingly offered zakat on their horses and slaves voluntarily, it was permissible for Faruq to take the zakat from them, just as Mustafa permitted the taking of zakat from less than five camels, less than forty sheep, and less than two hundred dirhams of silver." End of quote.