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‘Ali (Allah be pleased with him) said: The Messenger of Allah (Sall Allah-o-alaihe wa sallam) exempted (from zakah) ‘awamil (cultivating cattle) and goats which are found in the town. But when they art pastured zakah becomes obligatory on them. He also exempted (from zakah) houses, slaves, horses, asses, hackneys, garments, sapphire, ant green emeralds, which are not meant for business.


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Source: Economic Teachings of Prophet Muhammad (peace be upon him): A Select Anthology of Hadith Literature on Economics, Muhammad Akram Khan. Republished with permission.