Sahih Muslim
The Book of Zakat (Kitab Al-Zakat)
Book Number: 005 / Hadith Number: 2142
Jabir b. 'Abdullah reported Allah's Messenger (may peace be upon him) as saying: No Sadaqa is payable on less than five fiqiyas of silver, and on less than five heads of camels, and less than five wasqs of dates.