Musannaf Ibn Abi Shaybah

Hazrat Harith narrates from Hazrat Ali (may Allah be pleased with him) that he said: I have waived zakat on horses and slaves from you.

Hazrat Abu Huraira, narrating from the Noble Prophet (peace and blessings be upon him), reports that there is no zakat on a Muslim’s slave or his horse.

It is narrated from Hazrat Abu Hurairah that the Noble Prophet, peace and blessings be upon him, said: "Zakat is not obligatory on a believer regarding his slave and his horse."

Hazrat Shabeel bin Auf narrates. He lived during the era of ignorance when Hazrat Umar bin Khattab ordered the people regarding Zakat, the people said: O Ameer-ul-Mu'mineen! Our horses and our slaves! You impose ten each upon us. Hazrat Umar replied: I do not impose anything upon you in this matter.

It is narrated from Hazrat Ibn Abbas (may Allah be pleased with both of them) that there is no zakat on a horse used in fighting in the way of Allah.

Hazrat Saeed bin Musayyib was asked whether there is zakat on a packhorse. He replied: Is there zakat on a horse?

Hazrat Nafi narrates that Umar bin Abdul Aziz said: There is no zakat on horses.

Hazrat Mak'hool states that there is no zakat on slaves and horses except for Sadaqat al-Fitr. And (Imam) Abu Hanifa's opinion has been mentioned that: If there are male and female horses and they are used for breeding, then zakat is due on the horses.