Balazari in Ansab, has narrated through the channels of Zuhri that:1 Uthman
levied Zakat on horses; so they regarded this act as bad and said: The Messenger
of Allah (s.a.w.a.) said:
“I have exempted you from Zakat of horses and slaves.”
Allamah Amini says: Alas, if this unreasonable verdict of the Caliph had
been supported by verses of Quran or report from Sunnah. But it is regrettable
that Holy Quran does not mention Zakat of horses. And Sunnah is opposed to his
verdict, and they have said regarding what Holy Prophet (s.a.w.a.) has written:
“Nothing is obligatory on slave and horse of Muslims.”
And it is narrated from His Eminence that: “I exempted you from Zakat of
horses and slaves.”
It is mentioned in the words of Ibne Majah that: “I have given you
concession regarding Zakat on horse and slave.”
It is mentioned in the report of Bukhari that: “The Muslim is not obligated to
pay Zakat on horse and slave.”2
Ibne Hazm has said: “Majority believes that there is no Zakat on horses. And
Malik, Shafei, Ahmad, Abu Yusuf, Muhammad and all scholars have said: Under
no condition is Zakat obligatory on horses.”
Yes, on this point, the Hanafites have given details, without any kind of
evidence and proof, which Islamic Ummah has ignored. They said: Zakat is not
payable on male horses, even though they may be numerous or reach the figure of
a thousand. And if they are females or both males and females and they graze in
wilderness and have not been fed on grass cut off from the ground, Zakat is
obligatory on them. And the owner of horses can for every horse, pay one dinar
or ten dirhams as Zakat, or calculate the value of horses and give five dirhams
from every two hundred dirhams (1/40) as Zakat.3
Companions and companions of companions were unaware of these details,
because they did not find any trace of it in Quran or Sunnah. And if this rule, had
a reliable source, they would have known it, and Messenger of Allah (s.a.w.a.)
would have mentioned it in his letter. Also, Abu Bakr, after the passing away of
His Eminence would have mentioned that source, and this is sufficient for the
baseness and weakness of this view.
That is why Abu Yusuf and Muhammad have opposed Abu Hanifah in this
matter and said: There is no Zakat on horses as Jassas in Ahkamul Quran,4
Malikul Ulama in Bidaya5 and Aini in Umdah6 have mentioned.
Efforts were made by companions of Abu Hanifah to make his verdict as the
base to prove the tradition for which no evidence is found.7