Musnad Abu Ya'la al-Mawsili 160:168

Al-Ashajj narrated to us, [he said] ‘Uqbah and Abu Usamah narrated to us, they said: Usamah bin Zayd narrated to us, he said: Sa’id bin Abi Sa’id al-Maqburi narrated to me, from Abu Hurayrah, he said: The Messenger of Allah (ﷺ) said: "There is no Zakat (charity) upon a man for his horse nor for his slave."