The increase above the prescribed due

Al-Hakam said: The Prophet (peace and blessings be upon him) sent Sayyiduna Mu'adh (may Allah be pleased with him) to Yemen and ordered him to take, on thirty cows, one tabi' or tabi'ah, and on forty, one musinnah. The people asked: "What is due on the excess between thirty and forty?" He refrained from collecting anything on it until he asked the Prophet (peace and blessings be upon him), and he (peace and blessings be upon him) said: "Do not collect anything on this excess."

Sayyiduna Mu'adh (may Allah be pleased with him) said: There is nothing on the awqas. (Awqas is the plural of waqs; it means the number between two obligatory levels, such as between thirty and forty.)

Al-Sha'bi said: There is nothing on the ashnaq. (Ashnaq is the plural of shanaq; it is used for the number between two obligatory levels. The difference between the two words is that waqs is specific to cows and shanaq is specific to camels.)

Sayyiduna Ali (may Allah be pleased with him) said: On forty cows there is one musinnah, on thirty one tabi', and there is nothing on the number between two obligatory levels.

Shu'bah said: I asked al-Hakam and Hammad: "How much zakah is due on fifty cows?" Al-Hakam said: "One musinnah." And Hammad said: "It will be according to that proportion."

Ibrahim said: Whatever is above the obligatory level belongs to the owner of the cows (until it reaches the next obligatory level).

Makhul said: Whatever is in excess (of the obligatory level), the zakah on it is according to the same proportion.

Ibn Shihab said: There is nothing on what exceeds the nisab, until that excess also reaches the amount of a nisab.