It is narrated from Sayyiduna Abu Hurairah (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "There is no zakat upon a Muslim for his horse and his slave."

It is narrated from Sulayman bin Yasar that the people of Syria said to Sayyiduna Abu Ubaidah bin Jarrah (may Allah be pleased with him) to take zakat from horses and slaves. He refused and wrote to Sayyiduna Umar bin Khattab (may Allah be pleased with him). Sayyiduna Umar (may Allah be pleased with him) also refused. Then the people again said to Sayyiduna Abu Ubaidah (may Allah be pleased with him), so he wrote to Sayyiduna Umar (may Allah be pleased with him). Sayyiduna Umar (may Allah be pleased with him) wrote in reply that if those people wish to give zakat on these things, then take it from them and give it to their own poor, and spend it on the food of their male and female slaves.

It is narrated from Abdullah bin Abi Bakr bin Hazm that a letter from Umar bin Abdul Aziz, may Allah have mercy on him, came to my father when he was in Mina, stating that no zakat should be taken on honey and horses.

It is narrated from Abdullah bin Dinar that I asked Sa'id bin al-Musayyib, "What is the zakat on Turkish horses?" He replied, "Is there zakat on horses?"