In every horse that is mixed with males and females, there is a dinar, or one-twentieth of its value, provided it reaches the threshold amount. The owner has the option to either give one dinar of gold for each horse – equivalent to 5 grams – or to evaluate it and pay one-twentieth (i.e., 2.5% of its value). As Al-Sa'ib ibn Yazid, may Allah be pleased with him, said: "I saw my father evaluating the horses and then giving their charity to Umar, may Allah be pleased with him," narrated by Al-Daraqutni in the Gharayb of Malik with a sound chain, as in I'laa al-Sunan 9: 37. And from Jabir, may Allah be pleased with him, the Prophet, peace be upon him, said: "In the grazing horses, for every horse, a dinar is due," in Sunan Al-Daraqutni 2: 125, and Sunan Al-Bayhaqi al-Kabir 4: 119. They said: This was uniquely narrated 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 rebuttal to their statement. This is according to Abu Hanifa, may Allah 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 commercial goods. As Ali, may Allah be pleased with him, said: The Prophet, peace be upon him, 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," 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, may Allah be pleased with him, the Prophet, peace be upon him, said: "I have exempted you from the charity of the forehead, the garment, and the nukhah," in Sunan Al-Bayhaqi al-Kabir 4: 118. The forehead refers to horses, and their statement is correct. In Al-Khaniyah 1: 249, Al-Bazzaziyyah 4: 83: and the fatwa is based on their statement. In Al-Mawahib Q50/B: this is the most correct opinion to issue a fatwa.