Narrated Ali ibn Abu Talib: The Prophet ﷺ said: I have given exemption regarding horses and slaves; with regard to coins, however, you must pay a dirham for every forty (dirhams), but nothing is payable on one hundred and ninety. When the total reaches two hundred, five dirhams are payable. Abu Dawud said: Al-Amash transmitted this tradition from Abu Ishaq like the one transmitted by Abu 'Awanah. This tradition has also been narrated by Shaiban, Abu Muawiyah and Ibrahim bin Tahman from Abu Ishaq from al-Harith on the authority of Ali from the Prophet ﷺ to the same effect. The tradition reported by al-Nufail has also been narrated by Shubah, Sufyan, and others from Abu Ishaq from Asim from Ali, But they did not attribute it to the Prophet ﷺ.

Narrated Abu Hurairah: The Prophet ﷺ said: No sadaqah is due on a horse or a slave except that given at the breaking of the fast (at the end of Ramadan).

Narrated Abu Hurairah: The Messenger of Allah ﷺ as saying No sadaqah is due from a Muslim on his slave or his horse.