Sahl bin Znjlh سهل بن زنجلة · The Chapters Regarding Zakat

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.”

Shu'aib, form his father, that his grandfather said: “The Messenger of Allah only prescribed Zakat on these five things: wheat, barley, dates, raisins and corn.”