Musannaf Ibn Abi Shaybah

Hazrat Ubaidah says that I asked Ibrahim, "If someone has one hundred dirhams and ten dinars, how much zakat is obligatory on him?" He replied, "He should pay two and a half dirhams on the hundred dirhams and a quarter dinar on the dinars as zakat." The narrator says that then I asked Imam Sha'bi the same question! He replied, "We will apply the greater amount to the lesser, or he said (the narrator is unsure) the lesser to the greater, and when they reach the amount of the nisab of zakat, then zakat is obligatory on it."

Hazrat Ubaidullah bin Ubaid narrates that I asked Hazrat Mak’hool, “O Abu Abdullah, I have a sword worth one hundred and fifty dirhams. Is there zakat on it?” He replied: “Combine it with what you have. If you possess gold or silver, and when the total becomes two hundred dirhams of gold and silver, then zakat is due on them.”

It is narrated from Hazrat Ash'ath that Hasan used to say: When you possess thirty dinars and one hundred dirhams, then zakat is due on them. And Hasan used to consider both dirhams and dinars as actual currency in their entirety.