The musinna is that which has completed two years and has entered its third (al-thaniyya). There is no obligatory duty (fard) on cattle other than these two. Those who followed what Al-Khiraqi mentioned here include the majority of scholars, among them: Al-Sha'bi, Al-Nakha'i, Al-Hasan, Malik, Al-Layth, Al-Thawri, Ibn al-Majishun, Al-Shafi'i, Ishaq, Abu 'Ubayd, Abu Yusuf, Muhammad ibn al-Hasan, and Abu Thawr. Abu Hanifa said, according to one of the narrations from him, that regarding what exceeds forty, it is calculated proportionally, such that for every cow there is a quarter of a tenth (one fortieth) of a musinna, in order to avoid having a waqs (an interval where no Zakat is due) of nineteen. This contradicts all of its intervals (awqas), for all of its intervals are ten by ten (1). Our evidence is the hadith of Yahya ibn al-Hakam which we narrated (2), which is explicit regarding the area of disagreement, and the statement of the Prophet, may Allah bless him and grant him peace, in the other hadith: "For every thirty there is a tab'i; and for every forty there is a musinna" (3). This indicates that the consideration is based on these two numbers. Furthermore, cattle are a type of grazing livestock (bahimat al-an'am), [so there is no duty] (4) of a fraction in their Zakat, just like other types, [or it does not shift] (5) from one obligation to another without an interval (waqs), as is the case with other obligations. Furthermore, this is an increase that does not complete either of the two numbers, so nothing is due upon it, just as is the case between thirty and forty, and between sixty and seventy. Their view contradicts the principles (6) more severely than the aspects we have mentioned, especially since the intervals for camels and sheep differ, so variation here is permissible.

Section: If the owner of the wealth agrees to give a musinna instead of a tab'i, or two tab'is instead of a musinna, or brings out an animal of a greater age, it is permissible, and there is no room for compensation (jubran) therein, [as we previously mentioned] (7) regarding the Zakat of camels.