Abu Hanifah and Abu Yusuf attach the due to the primary nisab. Muhammad and Zufar also regard the intermediate excess as bearing a share of the liability, even though crossing that range does not immediately add another whole animal to the scheduled due.
This distinction becomes material when some livestock perish after zakat fell due: the schools allocate the loss differently in assessing the remaining obligation.
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Miscellaneous Zakat Rules: Substitutes, Value, Grazing and the Zakat Year
Abu Hanifah and Abu Yusuf attach the due to the primary nisab. Muhammad and Zufar also regard the intermediate excess as bearing a share of the liability, even though crossing that range does not immediately add another whole animal to the scheduled due.
This distinction becomes material when some livestock perish after zakat fell due: the schools allocate the loss differently in assessing the remaining obligation.