The Messenger of Allah ﷺ said, "I have pardoned you from paying zakat on horses and slaves, so bring forth 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."
حدثنا محمد بن عبد الملك بن أبي الشوارب حدثنا أبو عوانة عن أبي إسحق عن عاصم بن ضمرة
قال رسول الله ﷺ قد عفوت عن صدقة الخيل والرقيق فهاتوا صدقة الرقة من كل أربعين درهما درهما وليس في تسعين ومائة شيء فإذا بلغت مائتين ففيها خمسة دراهم
[Its chain of transmission is daif]. Abu Dawud narrated it in the Book of Zakat, Chapter on the Zakat of Grazing Livestock, Hadith: 1574, from the hadith of Abu Awana al-Waddah bin Abdullah, with this wording. Bukhari and Ibn Khuzayma graded it sahih, Hadith: 2284, as did others. Abu Ishaq narrated with "an" (without stating direct hearing), and Shubah narrated it from Abu Ishaq, as Abu Dawud said, with this wording but as a stopped report.The hadith of Abu Bakr (he may be referring to the hadith of Bukhari, 1454), Amr bin Hazm (Nasai, 4857).