كتاب الزكاة
Read the English translation first, with the original Arabic directly underneath.
Narrated Ali ibn AbuTalib:
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).
قَدْ عَفَوْتُ عَنِ الْخَيْلِ وَالرَّقِيقِ فَهَاتُوا صَدَقَةَ الرِّقَةِ مِنْ كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ وَلَيْسَ فِي تِسْعِينَ وَمِائَةٍ شَىْءٌ فَإِذَا بَلَغَتْ مِائَتَيْنِ فَفِيهَا خَمْسَةُ دَرَاهِمَ