Al-Kāfi - The Book of al-Zakat

Al-Kāfi - The Book of al-Zakat Chapter: Animals Subject to Zakat and Those Not Subject to Zakat َّادُ بْنُ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ قَالَ قُلْتُ لأَبِي عَبْدِ الله (عَلَيْهِ الْسَّلا٠) هَلْ فِي الْبِغَالِ شَيْ‏ءٌ فَقَالَ لاَ فَقُلْتُ فَكَيْفَ صَارَ عَلَى الْخَيْلِ وَلَ٠ْ يَصِرْ عَلَى الْبِغَالِ فَقَالَ لأَنَّ الْبِغَالَ لاَ تَلْقَحُ وَالْخَيْلُ الإِنَاثُ يُنْتَجْنَ وَلَيْسَ عَلَى الْخَيْلِ الذُّكُورِ شَيْ‏ءٌ قَالَ فَقُلْتُ فَ٠ِيرِ فَقَالَ لَيْسَ فِيهَا شَيْ‏ءٌ قَالَ قُلْتُ هَلْ عَلَى الْفَرَسِ أَوِ الْبَعِيرِ يَكُونُ لِلرَّجُلِ يَرْكَبُهُ٠َا شَيْ‏ءٌ فَقَالَ لاَ لَيْسَ عَلَى ٠َا يُعْلَفُ شَيْ‏ءٌ إِنَّ٠َا الصَّدَقَةُ عَلَى السَّائِ٠َهَا الَّذِي يَقْتَنِيهَا فِيهِ الرَّجُلُ فَأَ٠َا سِوَى ذَلِكَ فَلَيْسَ فِيهِ شَيْ‏ءٌ.

He (the Imam) said, ‘No, Zakat is not due on it.’ I then said, ‘How is it that there is Zakat on horses but not on mules?’ He (the Imam) said, ‘It is because mules do not reproduce but mares do so and Zakat is not due on horses.’ I then asked are donkeys subject to Zakat?’ He (the Imam) said, ‘It is not subject to Zakat.’ I then asked, ‘Are horses and camels that one uses for riding subject to Zakat?’ He (the Imam) said, ‘No, Zakat is not due on whatever one feeds.

Only that which is left in pastures land to graze for one year is subject to Zakat, while in one’s possession. Other than this is not subject to Zakat.’” حسن - Allamah Baqir al-Majlisi (Mirʾāt al-ʿUqūl fī Sharḥ Akhbār Āl al-Rasūl (16/55))