41 cattle: Abu Hanifah adds 1/40 of a musinnah to the normal due animal; Abu Yusuf and Muhammad add nothing.
50: Abu Hanifah adds a quarter-musinnah proportion; the two disciples retain only the normal due animal.
59: Abu Hanifah adds 19/40; the disciples retain the baseline obligation. At 60, the named threshold requires two tabi‘/tabi‘ah.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
41 cattle: Abu Hanifah adds 1/40 of a musinnah to the normal due animal; Abu Yusuf and Muhammad add nothing.
50: Abu Hanifah adds a quarter-musinnah proportion; the two disciples retain only the normal due animal.
59: Abu Hanifah adds 19/40; the disciples retain the baseline obligation. At 60, the named threshold requires two tabi‘/tabi‘ah.