The Book of Zakah
23/18. Chapter:
Zakah On Silver
Sunan an-Nasai
أَخْبَرَنَا حُسَيْنُ بْنُ مَنْصُورٍ، قَالَ حَدَّثَنَا ابْنُ نُمَيْرٍ، قَالَ حَدَّثَنَا الأَعْمَشُ، عَنْ أَبِي إِسْحَاقَ، عَنْ عَاصِمِ بْنِ ضَمْرَةَ، عَنْ عَلِيٍّ، رضى الله عنه قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم " قَدْ عَفَوْتُ عَنِ الْخَيْلِ وَالرَّقِيقِ وَلَيْسَ فِيمَا دُونَ مِائَتَيْنِ زَكَاةٌ " .
It was narrated that 'Ali, may Allah be pleased with him, said: "The Messenger of Allah said: 'I have exempted you from (having to pay Zakah on) houses and slaves, and there is no Zakah on less than two hundred (Dirhams)."
Reference : Sunan an-Nasa'i 2478In-book reference : Book 23, Hadith 44English translation : Vol. 3, Book 23, Hadith 2480