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"The Messenger of Allah said: 'The Muslim does not have to pay Sadaqah on his slave or his horse."'
Sunan an-Nasa'i Book 23, Hadith 33
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"A man came to the Prophet and said: 'I feared that I might be killed after you are gone for the sake of a goat or sheep of the Sadaqah.' He said: 'Were it not that it will be given to the poor Muhajirin I would not have taken it."' (Daif)
Sunan an-Nasa'i Book 23, Hadith 32
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"The Messenger of Allah said: 'A Muslim man does not have to pay Zakah on his slave or his horse."'
Sunan an-Nasa'i Book 23, Hadith 34