Musannaf Ibn Abi Shaybah 10332
✧ On the mukatib, those who said there is no zakat on him
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وَكِيعٌ، عَنِ الْعُمَرِيِّ، عَنْ نَافِعٍ، عَنِ ابْنِ عُمَرَ قَالَ:
لَيْسَ فِي مَالِ الْمُكَاتَبِ وَلَا الْعَبْدِ زَكَاةٌ
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