This quote by Abraham Lincoln speaks with the significance of resources in times of war. He is highlighting that while it is reasonably simple to develop more generals, the resources needed to support them are a lot more hard to come by. He is likely describing the requirement for horses, which were necessary for transport and interaction throughout the Civil War. By stating "horses cost cash," Lincoln is highlighting the monetary burden of war and the need for resources to sustain it. This quote likewise talks to the value of having a strong and capable armed force. Generals are essential for leading soldiers, but without the resources to support them, their efforts are rendered worthless. Lincoln's quote is a suggestion of the value of having a well-equipped armed force, and the requirement for resources to sustain it.
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