110 = 40 + 40 + 30; the calculation yields two musinnah and one tabi‘.
120 = 40 + 40 + 40 or 30 + 30 + 30 + 30, giving the recognized pattern of three musinnah or four tabi‘.
These two numeric outcomes apply the general thirty/forty-unit principle. The main text explicitly names thresholds through 100 before giving its general rule.
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Zakat on Cattle and Buffaloes: Thresholds and Juristic Disagreements
110 = 40 + 40 + 30; the calculation yields two musinnah and one tabi‘.
120 = 40 + 40 + 40 or 30 + 30 + 30 + 30, giving the recognized pattern of three musinnah or four tabi‘.
These two numeric outcomes apply the general thirty/forty-unit principle. The main text explicitly names thresholds through 100 before giving its general rule.