Muwatta Imam Malik Book of Zakat, Hadith 41
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 ?' "
وَحَدَّثَنِي عَنْ مَالِكٍ، عَنْ عَبْدِ اللَّهِ بْنِ دِينَارٍ، أَنَّهُ قَالَ سَأَلْتُ سَعِيدَ بْنَ الْمُسَيَّبِ عَنْ صَدَقَةِ الْبَرَاذِينِ، فَقَالَ وَهَلْ فِي الْخَيْلِ مِنْ صَدَقَةٍ