Al-Mufaddal bin Ghassan al-Ghalabi (may Allah have mercy on him) said: Yahya bin Ma'in (may Allah have mercy on him) mentioned that Yahya bin Sa'id al-Qattan narrated from Sufyan a hadith which he alone narrated, from Abu Ishaq, from Asim bin Damrah, from Sayyiduna Ali (may Allah be pleased with him): "When camels exceed one hundred and twenty, the due is started afresh according to the first reckoning," and he said: This is an error. He said: I mentioned to Yahya the hadith of Waki' from Sufyan, from Mansur, from Ibrahim, who said: When camels exceed one hundred and twenty, the due is started afresh according to the first reckoning; and he said: This is sahih.
The Shaykh (al-Bayhaqi) said: Yahya's statement in this narration may mean that he only faulted Yahya al-Qattan for narrating from Sufyan a hadith that Sufyan alone narrated and which, according to the scholars of hadith, is an error, while he used to guard against such things and narrated only what was sahih in his view. And Allah knows best. As for Abu Yusuf Ya'qub bin Sufyan al-Farisi and other imams, they attributed the error to Asim bin Damrah, and took as evidence of his mistake its contradiction of the well-known narrations about zakah from the Prophet (peace and blessings be upon him), and then from Abu Bakr and Umar (may Allah be pleased with them both). As for al-Shafi'i (may Allah have mercy on him), he said in his Old book (al-Qadim): An unknown narrator narrated this from Ali, and most of those who narrate from that unknown narrator claim that the one who narrated this from him erred against him and that this is not part of his hadith, meaning his statement about starting afresh. In another book he cited as evidence for this the narration of those who narrated from Abu Ishaq, from Asim, from Ali (may Allah be pleased with him) contrary to that.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7264