The Book of Zakat
12/2. Chapter:
The Muslim is not obliged to give Zakat on his slave nor his horse
Sahih Muslim
وَحَدَّثَنَا يَحْيَى بْنُ يَحْيَى التَّمِيمِيُّ، قَالَ قَرَأْتُ عَلَى مَالِكٍ عَنْ عَبْدِ اللَّهِ بْنِ دِينَارٍ، عَنْ سُلَيْمَانَ بْنِ يَسَارٍ، عَنْ عِرَاكِ بْنِ مَالِكٍ، عَنْ أَبِي هُرَيْرَةَ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ " لَيْسَ عَلَى الْمُسْلِمِ فِي عَبْدِهِ وَلاَ فَرَسِهِ صَدَقَةٌ " .
Abu Huraira reported Allah's Messsenger (ﷺ) as saying: No Sadaqa is due from a Muslim on his slave or horse.
Reference : Sahih Muslim 982aIn-book reference : Book 12, Hadith 11USC-MSA web (English) reference : Book 5, Hadith 2144