عَنْ عَلِيٍّ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ: ((قَدْ عَفَوْتُ لَكُمْ عَنِ الْخَيْلِ وَالرَّقِيقِ وَلَا صَدَقَةَ فِيهِمَا))
Sayyiduna Ali (may Allah be pleased with him) narrates that the Messenger of Allah (peace and blessings be upon him) said: I exempt you from zakat on horses and slaves; there is no zakat on them.