The source commentary cites a report concerning Mu‘adh:
لَا تَأْخُذْ مِنْ أَوْقَاصِ الْبَقَرِ شَيْئًا
Translation: Do not collect anything from the intermediate increments of cattle.
Awqas are the gaps between prescribed zakat thresholds. Abu Yusuf and Muhammad treat the increase above forty but below sixty as one such interval, hence exempt from an additional due amount.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
The source commentary cites a report concerning Mu‘adh:
لَا تَأْخُذْ مِنْ أَوْقَاصِ الْبَقَرِ شَيْئًا
Translation: Do not collect anything from the intermediate increments of cattle.
Awqas are the gaps between prescribed zakat thresholds. Abu Yusuf and Muhammad treat the increase above forty but below sixty as one such interval, hence exempt from an additional due amount.