(4) باب زَكَاةِ الْوَرِقِ وَالذَّهَبِ
Ali narrated that:
the Messenger of Allah said: "I have exempted you from having to pay Zakat on horses and slaves, bring one quarter of one-tenth of every forty Dirhan: one Dirham."
Reference: Sunan Ibn Majah 1790
In-book reference: Book 8, Hadith 8
English translation: Vol. 3, Book 8, Hadith 1790