Yahya bin Ma'in (may Allah have mercy on him) said: Yahya bin Sa'id used to narrate a hadith in which he erred, from Sufyan al-Thawri, from Abu Ishaq, from Asim bin Damrah (may Allah have mercy on him), from Sayyiduna Ali (may Allah be pleased with him), that he said: "When camels exceed one hundred and twenty, the due is started afresh."
Yahya bin Ma'in (may Allah have mercy on him) said: Waki' (may Allah have mercy on him) narrated it from Sufyan, from Mansur, from Ibrahim (may Allah have mercy on him), who said: When camels exceed one hundred and twenty, the due is started afresh according to the first reckoning. Yahya said: This is the more correct of the two hadiths.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7263