«وَهُوَ مَا انْتَهَى إِلَى التَّابِعِيِّ»
Maqṭūʿ is a report whose attribution ends with a Successor.
When a Successor gives a legal explanation or reports their own conduct without ascribing it to the Prophet ﷺ or a Companion, it belongs to the category of maqṭūʿ. Related usage may also encompass reports attributed to later generations.
Important distinction: Here “cut off” describes the level at which attribution stops. The term does not itself establish that a narrator has been omitted from the chain or that the chain is interrupted. Those are separate questions in the terminology of isnād defects.