Musannaf Ibn Abi Shaybah

Hazrat Hakam narrates that when the Holy Prophet (peace and blessings be upon him) sent Hazrat Mu’adh to Yemen, he instructed him to take one tabi’ or tabi’ah on thirty cows, and one musinnah on forty. People asked what should be taken for the excess between thirty and forty? He refrained from taking anything for that excess until he asked the Holy Prophet (peace and blessings be upon him), and the Prophet (peace and blessings be upon him) said: Do not take anything for that excess.

Hazrat Mu'adh states that there is nothing (obligatory) in the awqas. (Awqas is the plural of waqs; it refers to the intermediate numbers between two prescribed amounts, such as between forty and thirty.)

Hazrat Sha'bi says that there is nothing in Ashnaq. (Ashnaq is the plural of Shanq; it is used for the number between two prescribed amounts. But the difference between the two words is that Waqs is specific to cows, and Shanq is specific to camels.)

Hazrat Ali (may Allah be pleased with him) said: For forty cows, one musinnah is due, and for thirty, one tabi’ is due, and for a number between the two prescribed amounts, nothing is due.

Hazrat Sha’bah says that I asked Hazrat Hakam and Hazrat Hammad, “How much zakat is due on fifty cows?” Hazrat Hakam replied, “One musinnah,” and Hazrat Hammad said, “It will be according to that calculation.”

Ibrahim states that whatever is above the obligatory amount belongs to the owner of the cow (until it reaches the next obligatory amount).

Hazrat Mak’hool says that whatever (wealth) exceeds the obligatory amount, zakat is due on it according to its proportion.

Hazrat Ibn Shihab says that there is nothing (obligatory) on the excess over the nisab until that excess also reaches the amount of the nisab.