It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that the Prophet (peace and blessings be upon him) said: "I have exempted you from (zakah on) horses and slaves, and there is no zakah on less than two hundred (dirhams)."
Imam al-Tabarani (may Allah have mercy on him) said: "This hadith is narrated from Ibn Abbas (may Allah be pleased with them both) only with this chain; Ma'n bin Isa (may Allah have mercy on him) is alone in narrating it."
Hadith Referenceالمعجم الأوسط / باب الياء / 9464
Hadith Gradingمحدثین:فيه محمد بن أبي ليلى، وفيه كلام
Hadith Takhrij«قال الهيثمي: وفيه محمد بن أبي ليلى وفيه كلام «مجمع الزوائد ومنبع الفوائد، ج 3، ص 69»» «أخرجه الطبراني فى «الصغير» برقم: 1136»