What is the ruling on sacrificing a horse?

The questioner : A man, when it was the day of the festival, 'Id al-Adha. When it was Friday, the healthy ones. He sacrificed a horse. A man in 'Id al-Adha sacrificed a horse, what do you say? Is the situation accepted or not accepted?

The Shaykh : The previous horse, okay, a person, when he fasted on 'Id al-Adha, he sacrificed a horse.

The questioner : Why?

The Shaykh : You have done well, that is complete. It is not accepted from him, because the type of animal sacrificed is camels, as is clear now, camels, cows, and goats.