At 60 cattle, two tabi‘ or tabi‘ah are due, each in its second year. The one musinnah of the previous bracket is not simply added to a new animal; this is a new scheduled assessment.
Sixty is 30 + 30, with one tabi‘/tabi‘ah for each group. The same 30/40 building blocks explain later thresholds.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
At 60 cattle, two tabi‘ or tabi‘ah are due, each in its second year. The one musinnah of the previous bracket is not simply added to a new animal; this is a new scheduled assessment.
Sixty is 30 + 30, with one tabi‘/tabi‘ah for each group. The same 30/40 building blocks explain later thresholds.