It is narrated from Sayyiduna Abu Hurairah (may Allah be pleased with him) that the Noble Prophet (peace and blessings be upon him) said: Zakat is not obligatory on a slave, however, Sadaqat al-Fitr is obligatory (on his owner) for him.

Sayyiduna Umar bin Khattab and Sayyiduna Hudhayfah bin Yaman (may Allah be pleased with them both) narrate that the Noble Prophet (peace and blessings be upon him and his family) did not collect zakat on horses and slaves.

Haritha bin Mudarrib says: I performed Hajj in the company of Sayyiduna Umar bin Khattab (may Allah be pleased with him). The noble people of Syria came and said: O Commander of the Faithful! We have become owners of slaves and animals, and we wish that you collect zakat from us on these properties so that our wealth may be purified and this may be a means of purification for us. But he (may Allah be pleased with him) said: The two personalities before me (the Messenger of Allah, peace and blessings be upon him, and Sayyiduna Abu Bakr, may Allah be pleased with him) did not do this act, but you should wait so that I may consult with other Muslims about this matter.

(Second chain) Haritha narrates that some people from Syria came to Umar (may Allah be pleased with him). They said: We have acquired some wealth, horses, and slaves. We wish to pay zakat on them so that our wealth may be purified. Sayyiduna Umar (may Allah be pleased with him) said: Neither the Noble Prophet (peace and blessings be upon him) nor Sayyiduna Abu Bakr (may Allah be pleased with him) did this before me. Then he consulted the companions, among whom Sayyiduna Ali (may Allah be pleased with him) was also present. He said: (Accept it from them), it is a good thing, provided that it is not made obligatory in such a way that it is taken from those who come after them as well.

Sayyiduna Ali (may Allah be pleased with him) narrates that the Messenger of Allah (peace and blessings be upon him) said: I exempt you from zakat on horses and slaves; there is no zakat on them.

Sayyiduna Abu Hurairah (may Allah be pleased with him) says: It was asked from the Messenger of Allah (peace and blessings be upon him) whether there is zakat on donkeys. The Prophet (peace and blessings be upon him) said: Nothing has been revealed to me regarding this, except for this one comprehensive verse: {فَمَنْ یَّعْمَلْ مِثْقَالَ ذَرَّۃٍ خَیْرًا یَرَہٗ۔ وَمَنْ یَّعْمَلْ مِثْقَالَ ذَرَّۃٍ شَرًّا یَرَہٗ۔} (Surah Az-Zalzalah, 8), that is: Whoever does an atom's weight of good will see it, and whoever does an atom's weight of evil will see it.

It is narrated from Sayyiduna Ali (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: I have exempted you from zakat on horses and slaves, but you must pay one dirham as zakat for every forty dirhams of silver. If the silver is one hundred and ninety dirhams, then there is no zakat on it; when it reaches two hundred dirhams, then five dirhams are due as zakat.

(Second chain) The Noble Prophet, peace and blessings be upon him, said: I have exempted you from zakat on horses and slaves, and there is no zakat on (silver) less than two hundred dirhams.

It is narrated from Sayyiduna Jabir bin Abdullah, may Allah be pleased with him, that the Messenger of Allah, peace and blessings be upon him, said: There is no zakat on silver less than five uqiyahs, no zakat on crops less than five wasqs, and no zakat on camels less than five.

Sayyiduna Umar (may Allah be pleased with him) also narrated a similar tradition from the Noble Prophet (peace and blessings be upon him and his family).