(45) باب لَيْسَ عَلَى الْمُسْلِمِ فِي فَرَسِهِ صَدَقَةٌ
Narrated Abu Huraira:
Allah's Messenger (ﷺ) said, "There is no Zakat either on a horse or a slave belonging to a Muslim."
Reference: Sahih al-Bukhari 1463
In-book reference: Book 24, Hadith 66
USC-MSA web (English) reference(deprecated numbering scheme): Vol. 2, Book 24, Hadith 542