Fiqh-us-Sunnah Volume 1, Purification and Prayer, Fiqh 1.011A.

Both of these are considered impure. Ibn Mas’ud related that the Messenger of Allah, upon whom be peace, went to answer the call of nature. He asked ‘Abdullah ibn Mas’ud to bring three stones. ‘Abdullah said, “I could not find three stones, so I found two stones and animal dung and brought them to him. He took the two stones and threw away the dung saying, ‘It is impure.”‘

The hadith is related by al-Bukhari, Ibn Majah, and Ibn Khuzaimah. In one narration it states, “It is impure. It is the stool of a donkey.” A little amount of it is pardoned though, as it is very difficult to completely protect one’s self from it. Al-Waleed ibn Muslim says, “I said to al-Auza’i, ‘What about the urine of animals whose meat is not eaten, like the mule, donkey and horse?’ He said that they used to come into contact with these during their battles, and that they did not wash it off their bodies or clothes. As for the urine and stools of animals whose meat is permissible, Malik, Ahmad and a group of the Shaifiyyah says that it is pure. Commenting on the subject, Ibn Taimiyyah says, “None of the companions held that it is impure. In fact, the statement that it is impure is of recent origin and not from the early generations of the companions.”

Said Anas, “A group of people from the tribes of Ukul or ‘Uraina came to Madinah and became ill in their stomach. The Prophet ordered them to get a milking she-camel and drink a mixture of its milk and urine.” This hadith is related by Ahmad, al-Bukhari and Muslim and points to a camel’s urine as being pure. Therefore, by analogy, other permissible animals’ urine may also be considered pure. Says Ibn al-Munzhir, “Those who claim that that was permissible only for those people are incorrect. Specification is only confirmed by some specific proof.” He also says, “The scholars permit, without any objection, the sale of sheep’s stools and the use of camel’s urine in their medicine, both in the past and in the present, again without any objection. This shows that they are considered pure.” Says ash-Shaukani, “Apparently, the urine and stools of every living animal permissible to eat is pure.” There is nothing to prove otherwise.