I say, and with God's success: For every horse among those mixed with males and females that are grazing, there is a dinar, or a quarter of a tenth of its value, provided it reaches the nisab (minimum threshold). Its owner has the option to either give a dinar of gold for each horse – equivalent to 5 grams – or to assess its value and pay a quarter of a tenth (i.e., 2.5%) of its value. It was narrated by Al-Sa'ib bin Yazid that he said: "I saw my father assessing the horses and then giving their charity to Umar." This was narrated by Al-Daraqutni in the peculiarities of Malik with a sound chain, as mentioned in I'laa Al-Sunan 9: 37. And from Jabir, he said: "For the grazing horses, there is a dinar due for each horse." This is in Sunan Al-Daraqutni 2: 125, and Sunan Al-Bayhaqi Al-Kabir 4: 119. They said: This was uniquely reported by Furak from Ja'far, who is very weak, and those below him are weak as well. In Fath Bab Al-'Inayah 1: 493, there is a response to their statements. This is according to Abu Hanifa, may God be pleased with him, and upon his statement, the texts have been narrated. According to the two companions, zakat is not obligatory on horses unless they are for trade, in which case they are subject to the zakat of trade goods. It was narrated from Ali that he said: "I have exempted you from horses and slaves, so give the charity of silver from every forty dirhams one dirham, and there is nothing in ninety and one hundred, and when it reaches two hundred, there are five dirhams in it." This is in Sunan Abu Dawood 1: 494, Sunan Ibn Majah 1: 571, Sahih Ibn Khuzaymah 4: 28, and Musnad Ahmad 1: 113. And from Abu Huraira, he said: "I have exempted you from the charity of the forehead, the cloak, and the nukhah." This is in Sunan Al-Bayhaqi Al-Kabir 4: 118, and the forehead refers to horses. Their statements are correct, as in Al-Khanyah 1: 249, Al-Bazzaziyah 4: 83, and the fatwa is based on their statements. In Al-Mawahib Q50/B: this is the most correct opinion to issue a fatwa, and God knows best.