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"The Messenger of Allah said: 'I have exempted you from (having to pay Zakah on) houses and slaves, and there is no Zakah on less than two hundred (Dirhams)."
Sunan an-Nasa'i Book 23, Hadith 44
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"The Messenger of Allah said: 'I have exempted you from (having to pay Zakah on) horses and slaves. Pay the Zakah on your wealth, for every two hundred (Dirhams), five."'
Sunan an-Nasa'i Book 23, Hadith 43
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a woman from among the people of Yemen came to the Messenger of Allah with a daughter of hers, and on the daughter's hand were two thick bangles of gold. He said: "Do you pay Zakah on these? She said: "No." He said: "Would it please you if Allah were to put two bangles of fire on you on the Day of Resurrection? " So she took them of and gave them to the Messenger of Allah and said: "They are for Allah and His Messenger."
Sunan an-Nasa'i Book 23, Hadith 45