Hadith 2470
Chapter 16: Zakah on Horses - كتاب الزكاة
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 said:
"A person does not have to pay Sadaqah on his horse or his slave."
Reference : Sunan an-Nasa'i 2470
In-book reference : Book 23, Hadith 36