Comparing the Juristic Rulings

Zakat on Horses, Mules, Donkeys, and Young Livestock

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.