Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates from the Messenger of Allah (peace and blessings be upon him) in a marfu’ report that: “There is no zakat on a Muslim person’s horse and slave.”
Hadith Referenceصحيح ابن خزيمه / جماع أبواب صدقة المواشي من الإبل والبقر والغنم / 2285