There is no zakat on mules and donkeys unless they are for trade, in which case they are subject to the zakat of goods; as narrated by Abdul Rahman bin Samurah, may Allah be pleased with him, the Prophet (peace be upon him) said: "There is no charity on the mule, the donkey, and the donkey's offspring," in Sunan al-Bayhaqi al-Kabir 4: 118. And from Abu Huraira, may Allah be pleased with him, the Prophet (peace be upon him) said: "I have exempted you from the charity on the donkey, the mule, and the donkey's offspring," in Sunan al-Bayhaqi al-Kabir 4: 118. The term 'jabhah' refers to horses, 'nakhah' refers to slaves, and it is said that 'bakar al-'awamil' refers to working cattle, and 'kuskah' refers to donkeys.