Is Zakat due on livestock other than the An'am (camels, cattle, sheep, goats)?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Zakat is not obligatory on any livestock other than the An'am (camels, cattle, sheep, goats), according to the opinion of the majority of scholars. This is supported by the Prophet's saying: "There is no Zakat on a Muslim's horse or slave," and, "I have pardoned you the Zakat of horses and slaves," mentioned by both sides. Furthermore, a supporting argument is made that what does not incur Zakat when singular (male or female) does not incur it when combined, analogous to donkeys, and that horses are beasts of burden, thus not subject to Zakat like other means of transport, nor are they An'am.
Supporting text
Abu Hanifa held that Zakat is due on horses, male and female alike, or if singular, there are two narrations concerning them. The Zakat due is either one Dinar per horse or one-fortieth of its value, at the owner's discretion. This is supported by the narration of Jabir that the Prophet (PBUH) said: "On pasturing horses, for every horse one Dinar." Umar was narrated to have taken ten from the head (of a slave), ten from a horse, and five from a mule, based on the reasoning that it is an animal whose increase is sought through pasturing, resembling An'am.