When they reach 76, two bint labūn are due, up to 90.

When they reach 91, two ḥiqah are due, up to 120. This is what the textual evidence establishes and upon which consensus has formed. If they exceed 120 by one, then one bint labūn is due for every 40, and one ḥiqah for every 50. Thus, at 121, three bint labūn are due; at 140, two ḥiqah and one bint labūn; at 150, three ḥiqah; at 160, four bint labūn; at 170, one ḥiqah and three bint labūn; at 180, two ḥiqah and two bint labūn; and at 190, three ḥiqah and one bint labūn.

When they reach 200, one of two assessments is due: either four ḥiqah or five bint labūn. If only one of these two assessments is available, it is taken. If both are available, the zakat collector takes whichever is better. It has also been said that he takes the ḥiqah because it is more beneficial and entails less expense. The same analogy applies to any amount above this: one bint labūn is due for every 40, and one ḥiqah for every 50.

As for cattle, the first niṣāb is 30. One male tabīʿ is due—that is, a male calf that has completed six months and is able to follow its mother. If the owner gives a female tabīʿah, it is accepted up to 39. When they reach 40, one female musinnah is due—that is, one that has completed a year. If the owner gives a male musinn, it is not accepted if there is a female among his cattle. If all of them are male, it has been said that the male musinn may be accepted, while another opinion holds that it may not.

If the cattle increase beyond 40, nothing further is due until they reach 60, at which point two tabīʿ are due. Thereafter, one tabīʿ is due for every 30, and one musinnah for every 40. Thus, at 70, one tabīʿ and one musinnah are due; at 80, two musinnah; at 90, three tabīʿ; at 100, two tabīʿ and one musinnah; and at 110, two musinnah and one tabīʿ. At 120, one of two assessments is due, as with 200 camels: either four tabīʿ or three musinnah. It has been said that the zakat collector takes whichever of them he finds; if he finds both, he takes whichever is better. It has also been said that he takes the musinnah. The same analogy applies to any amount above this: one tabīʿ for every 30 and one musinnah for every 40.

As for sheep, their first niṣāb is 40. One jadha, or one thaniyya of goats, is due, unless all the animals are younger than the age of a jadha or thaniyya. In that case, a younger animal is taken from them.

It has also been said that only a jadha or thaniyya is taken up to 120. When they exceed this by one, two sheep are due, up to 199. When they reach 200 sheep, three sheep are due, until they reach 400. When they reach 400, four sheep are due.