وَقَالَ أَبُو يُوسُفَ وَمُحَمَّدٌ: مَا زَادَ عَلَى الْمِائَتَيْنِ: زَكَاتُهُ بِحِسَابِهِ.
Translation: Abu Yusuf and Muhammad held that whatever exceeds 200 dirhams is subject to zakat proportionately.
Under this view, even an addition smaller than 40 dirhams contributes one-fortieth of that excess; there is no need to wait for a completed 40-dirham increment.