Musannaf Ibn Abi Shaybah

Hazrat Mujahid says that there is no zakat on the wealth of a mukatab slave.

It is narrated from Hazrat Hakam that Hazrat Abdul Aziz says that there is no zakat on the wealth of a mukatab.

Hazrat Sabeeh Abi Juham, who was a slave of Banu Abs, narrates that I asked Hazrat Saeed bin Jubair and Hazrat Saeed bin Musayyib whether a mukatab (contracted slave) is liable to pay zakat on his wealth if he possesses wealth. Both of them replied, "No."

Hazrat Masruq states that there is no Zakat on the property of a Mukatab.

Hazrat Jabir says that there is no zakat on a mukatab (contracted slave) and a slave until they become free. (After freedom, zakat is obligatory.)

It is narrated from Hazrat Nafi' that Hazrat Abdullah bin Umar (may Allah be pleased with them) said that there is no zakat on a mukatab and a slave.

Hazrat Kaysan Abu Saeed Al-Maqbari narrates that I brought two hundred dirhams, the zakat of my wealth, to Hazrat Umar, and I was a mukatab (a slave with a contract for freedom). Hazrat Umar asked, "Have you been freed?" I replied, "Yes." He said, "Then take this wealth and distribute it among the poor."

Hazrat Sulaiman bin Musa also stated similar to the saying of Hazrat Jabir.