Musannaf Ibn Abi Shayba 35:15

Abu Khalid narrated to us, from Yahya bin Sa'id, from Salih bin Kaysan, that the Prophet (peace and blessings of Allah be upon him) allotted shares on the day of Khaybar for two hundred horses, two shares for each horse. And he mentioned that Abu Hanifa said: "One share for the horse and one share for its owner."