Yahya related to me from Malik that the best of what he had heardabout horses, mules, and donkeys was that they were not eaten becauseAllah, the Blessed, the Exalted,said, "And horses, and mules andasses, for you to ride, and as an adornment. " (Sura 16 ayat 8) . Hesaid, may He be Blessed and Exalted, "In cattle, some of them youride, and some of them you eat." (Sura 6 ayat 79). He said, theBlessed, the Exalted, "Mention Allah's name over what He has providedyou of cattle, and eat of them and feed the beggar (al-qani) and thesuppliant (al-mutarr). (Sura 22 ayat 34).Malik said "Allahmentioned horses, mules, and donkeys for riding and adornment, and Hementioned cattle for riding and eating."Malik said, "Al-qanialso means the poor."
USC-MSA web (English) reference: Book 25, Hadith 15