Abu Hanifa treats the prescribed incremental blocks as controlling: a new due is not added until a complete four mithqals have accrued.
Abu Yusuf and Muhammad apply the one-fortieth rate to every portion beyond twenty, even a partial block.
The same kind of disagreement arose over silver increments of forty dirhams. In both chapters, the point of dispute is the fractional excess.
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Zakat on Gold: Nisab, Incremental Dues and Jewelry
Abu Hanifa treats the prescribed incremental blocks as controlling: a new due is not added until a complete four mithqals have accrued.
Abu Yusuf and Muhammad apply the one-fortieth rate to every portion beyond twenty, even a partial block.
The same kind of disagreement arose over silver increments of forty dirhams. In both chapters, the point of dispute is the fractional excess.