أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا حَمَّادٌ، عَنْ خُثَيْمِ بْنِ عِرَاكِ بْنِ مَالِكٍ، عَنْ أَبِيهِ، عَنْ أَبِي هُرَيْرَةَ، أَنَّ النَّبِيَّ صلى الله عليه وسلم قَالَ ‏"‏ لَيْسَ عَلَى الْمُسْلِمِ صَدَقَةٌ فِي غُلاَمِهِ وَلاَ فِي فَرَسِهِ ‏"‏ ‏.‏

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

Book Ref: Sunan An Nisai Book 23 Hadith 2472
Web Ref:  Sunan An Nisai Vol 3 Book 23 Hadith 2474