Mukhtasar Bukhari (Abridged) 742 — No Zakat on a Muslim's horse

Narrated by Sayyiduna Abu Huraira (may Allah be pleased with him) from the Noble Prophet (peace and blessings of Allah be upon him) that he (peace be upon him) said: "Zakat is not obligatory on a Muslim for his (servant) slave and his (riding) horse."