Horizons refers to the distinct layers of soil lying parallel to the earth surface. Horizons develop as a result of soil formation. Soil forms as a result of weathering or rocks and addition of organic matter from the decomposition of plant and animal waste. Each horizon differs from the others on the basis of color, texture, type of particles present in the soil, type of minerals present and amount of organic matter present in the soil.
O horizon is the soil horizon that is located closest to the earth's crust. This horizon consist of undecayed or partially decayed animal and plant waste like shedded leaves, bark, animal skin and feces. As, the matter remains undecomposed, therefore, this horizon consists of low amount of organic matter and it is less fertile for plant growth.