Sahih Al Bukhari Hadith Number 1405

Narrated Abu Sa`id: Allah’s Messenger (peace be upon him) (peace be upon him) said, “No Zakat is due on property mounting to less than five Uqiyas (of silver), and no Zakat is due on less than five camels, and there is no Zakat on less than five Wasqs.” (A Wasqs equals 60 Sa’s) & (1 Sa=3 K gms App.)

24  Obligatory Charity Tax (Zakat)
Hadith number 1405
Volume no 2
Chapter: 4 (A property from which the Zakat is paid is not Al-Kanz (hoarded-money)