وَعَنْ أَبِي هُرَيْرَةَ رضى الله عنه
قَالَ: قَالَ رَسُولُ اَللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ -«لَيْسَ عَلَى اَلْمُسْلِمِ فِي عَبْدِهِ وَلَا] فِي [فَرَسِهِ صَدَقَةٌ»
“No Zakah is to be paid on one’s horse (that he rides) or one’s slave.” Related by Al-Bukhari. Muslim also has the narration, “There is no Zakah to be paid on one’s slave, except for Zakat-ul-Fitr (which is paid at the end of Ramadan, and a Muslim must pay it on behalf of all of those he is responsible for).”
Bulugh al-Maram 712, Book 4, The Book of Zakah, Hadith 6. 1 min read