وَقَالَا: مَا زَادَ عَلَى الْعِشْرِينَ فَزَكَاتُهُ بِحِسَابِهَا.
Translation: Abu Yusuf and Muhammad say that any gold above twenty mithqals is assessed proportionately.
Under the companions’ view, every increment is included at its proportionate rate. There is no requirement to wait for another full four mithqals; amounts such as twenty-one or twenty-three are assessed on their full amount.