Hadith 5:429
'Abd al-Rahim ibn Sulayman narrated to us, from Sabih Abu al-Jahm, the freed slave of Banu 'Abs, who said: I asked Sa'id ibn Jubayr and Ibn al-Musayyib about a *mukatab* (an enslaved person with a contract of manumission) who possesses wealth: Is there *zakat* on his wealth? They both said: No.
حدثنا عبد الرحيم بن سليمان عن صبيح أبي الجهم مولى بني عبس قال سألت سعيد بن جبير وبن المسيب عن رجل مكاتب له مال أعلى ماله زكاة قالا لا