The Book of Zakah
23/16. Chapter:
Zakah on Horses
Sunan an-Nasai
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 2470In-book reference : Book 23, Hadith 36English translation : Vol. 3, Book 23, Hadith 2472