Zakat on Horses, Mules, Donkeys, and Young Livestock

1. Zakat on Horses

بَابُ زَكَاةِ الْخَيْلِ
Translation: Chapter on zakat on horses.

The chapter discusses grazing horses and the disagreement between Abu Hanifah and his two disciples. The kind of animals, grazing status, completion of a year, and whether they are trade inventory must be distinguished.

It then addresses mules, donkeys, and young livestock under separate rules.

2. Grazing Herds as the Relevant Category

Sa’imah refers to livestock that graze for most of the year. This chapter first considers horses kept in that livestock capacity.

Horses acquired for resale are instead considered under the rules of trade goods. A grazing herd and business inventory are separate legal categories.

3. Three Conditions in the Horse Ruling

إِذَا كَانَتِ الْخَيْلُ سَائِمَةً، ذُكُورًا وَإِنَاثًا، وَحَالَ عَلَيْهَا الْحَوْلُ
Translation: When horses are grazing livestock, comprising males and females, and a year has passed over them.

The text specifies three distinct aspects: grazing, the presence of both sexes, and completion of a lunar year.

4. Why a Mixed Herd Matters

Dhukuran wa inathan identifies a mixed herd with a breeding potential rather than merely indicating a headcount.

The text will separately exempt an all-male herd under Abu Hanifah’s ruling. An all-female herd has its own transmitted discussion and should not simply be equated with the all-male case.

5. First Option: One Dinar per Horse

فَصَاحِبُهَا بِالْخِيَارِ: إِنْ شَاءَ أَعْطَى مِنْ كُلِّ فَرَسٍ دِينَارًا
Translation: The owner has a choice: if he wishes, he gives one dinar for each horse.

The word choice concerns two permitted methods of discharge under this position. This first method counts horses and assigns one dinar to each qualifying animal.

6. Per-Horse Method: Worked Example

Suppose a qualifying herd contains 6 horses. Under the per-horse method, the amount is six dinars, one for each horse.

This method is based on the number of animals, not their market valuation. The second method uses total value instead.

7. Second Option: Zakat on Their Value

وَإِنْ شَاءَ قَوَّمَهَا، فَأَعْطَى عَنْ كُلِّ مِائَتَيْ دِرْهَمٍ خَمْسَةَ دَرَاهِمَ
Translation: Or, if he wishes, he values them and gives five dirhams for every two hundred dirhams of their value.

Qawwameha means to assess the aggregate worth of the horses. The levy is then calculated by value rather than headcount.

8. Five per Two Hundred: The Percentage

Five dirhams out of every two hundred is 2.5%, since 5 divided by 200 equals 0.025.

This is the familiar one-fortieth rate. The source uses dirhams as its monetary unit; modern value examples illustrate arithmetic and do not redefine the original benchmark.

9. Valuation Method: Worked Example

If the assessed herd value is 1,600 dirhams, the valuation method yields 40 dirhams: 1,600 × (5 ÷ 200) = 40.

The alternative is one dinar per qualifying horse. Because the units and bases differ, these figures should not be assumed numerically equivalent without conversion.

10. The Scope of the Owner’s Choice

The choice concerns one dinar per qualifying horse versus a specified share of total value.

It is not a choice between paying zakat and paying nothing. The more fundamental disagreement—whether this special horse levy is due at all—is between the jurists.

11. A Herd of Only Male Horses

وَلَيْسَ فِي ذُكُورِهَا مُنْفَرِدَةً زَكَاةٌ عِنْدَ أَبِي حَنِيفَةَ رَحِمَهُ اللَّهُ
Translation: According to Abu Hanifah, an all-male herd of horses is not subject to this zakat.

Munfaridah specifies males standing alone without mares. One legal explanation concerns the absence of breeding within that herd. This is not an exemption for horses held for resale.

12. An All-Female Herd

The all-female case is not automatically governed by the all-male exception. One report mentions no zakat, whereas the view identified as more sound in the commentary holds zakat due on grazing mares.

The distinction turns on potential growth and reproduction, so the two single-sex categories cannot be merged.

13. The Two Disciples Disagree

وَقَالَ أَبُو يُوسُفَ وَمُحَمَّدٌ: لَا زَكَاةَ فِي الْخَيْلِ
Translation: Abu Yusuf and Muhammad said: There is no zakat on horses.

Their statement concerns the distinct livestock levy on horses, not the established zakat on horses purchased and owned as trade inventory.

14. The Hadith Evidence Behind the Disagreement

لَيْسَ عَلَى الْمُسْلِمِ فِي عَبْدِهِ وَلَا فَرَسِهِ صَدَقَةٌ
Translation: No zakat is due from a Muslim on his slave or horse.

This well-known hadith is a key proof for the two disciples’ ruling. Abu Hanifah’s reasoning treats a particular form of grazing, productive horse herd separately.

The disagreement therefore concerns the scope of application across types of ownership.

15. Livestock Zakat Versus Trade Zakat

An animal kept for private riding does not automatically count as trade inventory, although the disputed special horse-livestock rule is a separate question.

A horse acquired for resale can be assessed with other business inventory, under the regular rules governing trade goods. Its sex is not the controlling issue for trade zakat.

16. Mules and Donkeys: The Baseline

وَلَا شَيْءَ فِي الْبِغَالِ وَالْحَمِيرِ إِلَّا أَنْ تَكُونَ لِلتِّجَارَةِ
Translation: Nothing is due on mules or donkeys unless they are kept for trade.

Al-bighal are mules and al-hamir are donkeys. They have no separate livestock-zakat schedule here, but become zakatable as trade stock when held for resale.

17. Working Animals Versus Business Inventory

Two mules used for transport do not create a special livestock zakat under this chapter merely because they are owned.

If another person buys mules or donkeys specifically for resale, their status as stock-in-trade brings their value into the ordinary trade-zakat assessment, provided its conditions are satisfied.

18. Three Terms for Young Livestock

Fuslan are camel calves, humlan are lambs or young sheep, and ajajil are bovine calves.

The chapter distinguishes herds consisting solely of such young animals from herds that also contain adult livestock. The ruling must not merge these cases.

19. Young-Only Herds: Abu Hanifah and Muhammad

وَلَيْسَ فِي الْفُصْلَانِ وَالْحُمْلَانِ وَالْعَجَاجِيلِ زَكَاةٌ عِنْدَ أَبِي حَنِيفَةَ وَمُحَمَّدٍ، إِلَّا أَنْ يَكُونَ مَعَهَا كِبَارٌ
Translation: According to Abu Hanifah and Muhammad, no zakat is due on camel calves, young sheep, or bovine calves unless adult animals are present with them.

This exemption concerns a herd consisting solely of young animals. The presence of adults changes the relevant legal assessment.

20. Young and Adult Animals Together

Unless there are adults with them refers to a combined herd of young and mature animals.

For example, some adult goats together with their offspring can raise an issue of aggregation for the zakat threshold. The age and acceptable quality of the animal used for payment must then be assessed separately.

21. Abu Yusuf’s Different Ruling

وَقَالَ أَبُو يُوسُفَ: تَجِبُ فِيهَا وَاحِدَةٌ مِنْهَا
Translation: Abu Yusuf said: One of those very animals is due from them.

In his view, an all-young qualifying herd is not automatically exempt: a young animal from that category may be given. Abu Hanifah and Muhammad apply the stipulated maturity of the due animal in a way that does not make an exclusively juvenile herd sufficient.

22. Whether Due and What Is Due

Two legal questions must be distinguished: Is zakat due on an exclusively juvenile herd? and What age or type of animal discharges it?

Abu Hanifah and Muhammad do not impose zakat on the young-only herd without adults; Abu Yusuf recognizes liability and allows one of its own young animals to be paid.

23. Comparing the Juristic Rulings

For mixed grazing horses after a year: Abu Hanifah recognizes a special levy with two payment options; Abu Yusuf and Muhammad do not.

For mules and donkeys: no separate livestock levy, though trade zakat applies to stock intended for resale.

For young-only livestock herds: Abu Hanifah and Muhammad exempt the herd without adults, while Abu Yusuf requires one of its own young animals.

24. Three Applications

**Case 1:** Four qualifying mixed-sex grazing horses after a completed year: Abu Hanifah offers four dinars or a valuation-based alternative.

**Case 2:** Three donkeys kept for personal use: no special livestock levy; for resale, trade-inventory rules become relevant.

**Case 3:** A qualifying herd composed entirely of camel calves: Abu Hanifah and Muhammad differ from Abu Yusuf on liability.