Ali bin Abu Talib reported,

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."

Azami 3962

Hasan

عن علي قال

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.

الأعظمي 3962حسن
Contents
Reference
Commentary
Ayat
Collection
Jami al-Kamil
Book
Zakat
Chapter
Zakat on livestock
Section
A Muslim owes no zakat on his horse or his slave unless their owners intend otherwise
Numbering
Jami al-Kamil 3962 (2nd edition)
Azami 3962