أَخْبَرَنَا عُبَيْدُ اللَّهِ بْنُ سَعِيدٍ، قَالَ حَدَّثَنَا يَحْيَى، عَنْ خُثَيْمٍ، قَالَ حَدَّثَنَا أَبِي، عَنْ أَبِي هُرَيْرَةَ، عَنِ النَّبِيِّ صلى الله عليه وسلم قَالَ ‏"‏ لَيْسَ عَلَى الْمَرْءِ فِي فَرَسِهِ وَلاَ فِي مَمْلُوكِهِ صَدَقَةٌ ‏"‏ ‏.‏

It was narrated from Abu Hurairah that the Prophet said: "A person does not have to pay Sadaqah on his horse or his slave." Translation Not Available

Book Ref: Sunan An Nisai Book 23 Hadith 2470
Web Ref:  Sunan An Nisai Vol 3 Book 23 Hadith 2472