496 – Abu Hurayrah (may Allah be pleased with him) reported that the Messenger of Allah ﷺ said: “No charity (zakah) is due from a Muslim on his slave or his horse.” Al-Bukhari narrated it.
Muslim has the wording: “There is no charity on a slave except the zakah of Fitr.” (1)

Points derived from the ḥadīth

1. The ḥadīth indicates that zakah is obligatory only on assets that are themselves productive or set aside for growth; property kept merely for possession and personal use carries no zakah.
2. The Lawgiver illustrated such exempt personal assets by mentioning a servant kept for service and a horse kept for riding.
3. It also highlights the underlying principle of zakah: it was instituted as mutual assistance between the wealthy and the poor, and is due only on growing wealth.
4. This ḥadīth is one of the proofs that no zakah is due on jewellery kept for personal wear or for lending, for it falls under this same rule.
5. Shaykh al-Islam said: The Lawgiver took pains to specify the kinds of wealth on which zakah is due, for that is an exception to the default, and an exception requires explicit clarification; what remains exempt stays upon the original presumption of non-obligation and therefore needs no explicit statement.

Thus, the two Ṣaḥīḥs contain the wording: “No charity is due from a Muslim on his slave, nor on his horse.”
Al-Nawawi and others said: This ḥadīth is a foundational proof that property kept for personal possession carries no zakah; this is the position of the scholars, early and later.
Al-Wazir said: They are unanimous that no zakah is due on residential houses or on everyday clothing,