ثُمَّ فِي كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ عِنْدَ أَبِي حَنِيفَةَ.
Translation: Then, according to Abu Hanifa, one dirham is due for every further 40 dirhams.
The calculation starts with five dirhams at 200; one more is due for each completed additional block of 40. An incomplete block of 40 does not itself add another dirham.
Thus 239 and 240 dirhams have different dues.
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Zakat on Silver: Nisab, Incremental Dues and Alloyed Dirhams
ثُمَّ فِي كُلِّ أَرْبَعِينَ دِرْهَمًا دِرْهَمٌ عِنْدَ أَبِي حَنِيفَةَ.
Translation: Then, according to Abu Hanifa, one dirham is due for every further 40 dirhams.
The calculation starts with five dirhams at 200; one more is due for each completed additional block of 40. An incomplete block of 40 does not itself add another dirham.
Thus 239 and 240 dirhams have different dues.