Abd al-Rahman bin Abi al-Zinad narrates that his father (Abu al-Zinad, may Allah have mercy on him) said: Among the jurists of ours whom I met and whose word was final were Sa'id bin al-Musayyib, Urwah bin al-Zubayr, al-Qasim bin Muhammad, Abu Bakr bin Abd al-Rahman, Kharijah bin Zayd bin Thabit, Ubaydullah bin Abdullah bin Utbah and Sulayman bin Yasar, among other eminent elders besides them. Sometimes they differed on a matter, and we would take the view of the majority of them and those best in judgement. Then he mentioned some rulings and said: They used to say: There is no zakah on dates or on grain until the estimate of the dates or the measure of the grain reaches five wasqs by the sa' of the Prophet (peace and blessings be upon him). They did not hold zakah to be due on any fruits except grapes, when their estimate reaches five wasqs by the sa' of the Prophet (peace and blessings be upon him). They held that zakah is due on every amount in excess (of the threshold) of gold, silver, dates, grain and grapes, even if it exceeds by one mudd, or more, or less. And they did not hold zakah to be due on the excess of livestock: camels, cattle and sheep.
It is reported from Ibrahim al-Nakha'i (may Allah have mercy on him) that whatever exceeds two hundred, zakah will be due on it at the same rate.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7523