The Prophet ﷺ said: I have given exemption regarding horses and slaves; with regard to coins, however, you must pay a dirham for every forty (dirhams), but nothing is payable on one hundred and ninety. When the total reaches two hundred, five dirhams are payable. Abu Dawud said: Al-A'mash transmitted this tradition from Abu Ishaq like the one transmitted by Abu 'Awanah. This tradition has also been narrated by Shaiban, Abu Mu'awiyah and Ibrahim b. Tahman from Abu Ishaq from al-Harith on the authority of 'Ali from the Prophet ﷺ to the same effect. The tradition reported by al-Nufail has also been narrated by Shu'bah, Sufyan, and others from Abu Ishaq from 'Asim from 'Ali, But they did not attribute it to the Prophet ﷺ.

قَالَ رَسُولُ اللَّهِ ﷺ قَدْ عَفَوْتُ عَنِ الْخَيْلِ وَالرَّقِيقِ فَهَاتُوا صَدَقَةَ الرِّقَةِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَىْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ

The Messenger of Allah ﷺ said: ʿI have relieved you of zakah on horses and slaves, so pay zakah on silver, for every forty dirhams one dirham. There is nothing due on one hundred and ninety, but if it reaches two hundred, then five dirhams are due.ʿ

قَالَ رَسُولُ اللهِ ﷺ عَفَوْتُ لَكُمْ عَنِ الْخَيْلِوَالرَّقِيقِ فَأَدُّوا صَدَقَةَ الرِّقَةِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا وَلَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَيْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ

[Machine] On the authority of the Prophet ﷺ, he said, "There is nothing in ninety-nine, but when it reaches two hundred, it contains five dirhams."

عَنِ النَّبِيِّ ﷺ قَالَ «لَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَيْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ»

"لَيسَ لي تِسْعِينَ وَمِائَة شَيْءٌ، فَإِذَا بَلَغَتِ مِائَتَينِ فَفِيهَا خَمْسَةُ دَرَاهِمَ".