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Yahya related to me from Malik that Abdullah ibn Abi Bakr ibn Amr
ibn Hazim said, "A message came from Umar ibn Abd al-Aziz to my father
when he was in Mina telling him not to take zakat from either honey or
horses."
Muwatta Malik Book 17, Hadith 43
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Yahya related to me from Malik from Ibn Shihab from Sulayman ibn
Yasar that the people of Syria said to Abu Ubayda ibn al-Jarrah, "Take
zakat from our horses and slaves," and he refused. Then he wrote to
Umar ibn al-Khattab and he (also) refused. Again they talked to him
and again he wrote to Umar, and Umar wrote back to him saying, "If
they want, take it from them and (then) give it back to them and give
their slaves provision."
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Yahya related to me from Malik that Abdullah ibn Dinar said, "I
asked Said ibn al-Musayyab about zakat on work-horses, and he said,
'Is there any zakat on horses ?' "