عَنْ عُمَرَ بْنِ الْخَطَّابِ وَحُذَيْفَةَ بْنِ الْيَمَانِ رَضِيَ اللَّهُ عَنْهُمَا أَنَّ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ لَمْ يَأْخُذْ مِنَ الْخَيْلِ وَالرَّقِيقِ صَدَقَةً
Sayyiduna Umar bin Khattab and Sayyiduna Hudhayfah bin Yaman (may Allah be pleased with them both) narrate that the Noble Prophet (peace and blessings be upon him and his family) did not collect zakat on horses and slaves.