Hazrat ______ levied zakat on horses?

Hazrat ______ levied zakat on horses?

حضرت ______ نے گھوڑوں پر زکوٰۃ لگائی؟
Explanation

Umar ibn al-Khattab was the second caliph of the Rashidun Caliph from 634 to 644 CE.

During the earlier period, there was a great dearth of horses.

Most of the horses had been killed in early battles.

In the time of Hazrat Uthman things had changed.