41 cattle: the musinn/musinnah of the 40 bracket, plus 1/40 of a musinnah for the increase.
42: the same basic due amount, plus 2/40.
43: the same basic due amount, plus 3/40.
This calculation follows the reported view of Abu Hanifah. It should not be confused with the view of Abu Yusuf and Muhammad, who do not assess the increase before 60.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
41 cattle: the musinn/musinnah of the 40 bracket, plus 1/40 of a musinnah for the increase.
42: the same basic due amount, plus 2/40.
43: the same basic due amount, plus 3/40.
This calculation follows the reported view of Abu Hanifah. It should not be confused with the view of Abu Yusuf and Muhammad, who do not assess the increase before 60.