Sufyan bin Sa‘id Ath-Thawri سفيان الثوري · The Chapters Regarding Zakat

she heard him, meaning the Prophet say: “There is nothing due on wealth other then 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.”