Do animals have intellect, and is the statement that there are intelligent and thinking animals correct? Are there rational and accountable creatures other than humans and jinn, and is there a consensus on that?

The intellect is the basis of accountability, and Allah has exclusively endowed the two weighty beings, humans and jinn, with it. As for innate intellect, every animal possesses what suits it. Al-Baqillani classified acquisition (kasb) into two types: acquisition by a responsible, accountable being, such as angels, jinn, and adult humans; and acquisition by a non-rational being, such as animals, children, and the insane. The actions of the latter are not subject to accountability. Al-Shatibi mentioned that impediments to accountability are of two types: that which prevents the original command, such as the loss of intellect, and that which does not prevent the original command but lifts its fulfillment, such as menstruation. Ibn al-Qayyim mentioned eighteen ranks of accountable beings in the Hereafter, starting with the Messengers and ending with the jinn. There is no consensus on the non-existence of rational beings other than humans and jinn, and scholars have differed regarding the accountability of angels and the existence of other creatures.