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.”
قَالَ رَسُولُ اللَّهِ ﷺ إِنِّي قَدْ عَفَوْتُ لَكُمْ عَنْ صَدَقَةِ الْخَيْلِ وَالرَّقِيقِ وَلَكِنْ هَاتُوا رُبُعَ الْعُشُورِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمًا