Which companion of the Prophet (SAW) levied Zakat on horses?

Hazrat Umar ibn Al-Khattab (RA), the second Caliph of Islam, is renowned for his strong leadership, justice, and implementation of Islamic laws, including the administration of Zakat—the obligatory charity in Islam. During his caliphate, Hazrat Umar (RA) expanded the Islamic state significantly and introduced policies to organize the collection and distribution of Zakat. One notable reform he implemented was levying Zakat on horses, a practice that had not been systematized during the early years of Islam.

Zakat on horses, camels, and livestock was intended to ensure fairness and equitable wealth distribution among the Muslim community. Horses were particularly important in that era, as they were used for travel, trade, and military campaigns. By levying Zakat on horses, Hazrat Umar (RA) emphasized that all forms of wealth, including assets used for warfare or transport, were subject to social responsibility and the rights of the needy. This policy reinforced the principles of social justice and the moral obligation to care for the less fortunate, which are core teachings of Islam.

Hazrat Umar’s (RA) administration of Zakat was known for its strict adherence to Quranic guidance and the Sunnah of Prophet Muhammad (SAW). He appointed knowledgeable collectors and ensured that the funds were distributed to eligible recipients, such as the poor, orphans, travelers, and those in debt. His efforts strengthened the economic stability of the Muslim state and set a precedent for future leaders.