I say, and with God's success: The excess over the nisab is not subject to zakat unless it reaches one-fifth of the nisab, meaning if it exceeds (20) dinars in gold, there is nothing due until it reaches (4) dinars, which is equivalent to (20) grams. And if it exceeds (200) dirhams in silver, there is nothing due until it reaches (40) dirhams. Once it reaches (40) dirhams, there is one dirham due; because zakat is not obligatory on fractions unless it reaches one-fifth of the nisab. From Amr ibn Hazm, may Allah be pleased with him, he said: "For every five awaq of silver, there are five dirhams, and whatever exceeds that, for every forty dirhams, there is one dirham." This is mentioned in Al-Mustadrak 1: 553, and in Sunan Al-Bayhaqi Al-Kabir 4: 89. The ruling is the same for money; if we assume that the nisab is (2500) Jordanian dinars, the excess over the nisab is not subject to zakat unless it reaches one-fifth of the nisab, which is (500) Jordanian dinars. Therefore, whoever possesses (2700) Jordanian dinars must pay zakat on (2500) dinars and not on the excess of two hundred dinars because it is less than one-fifth of the nisab. Similarly, someone who possesses (10400) dinars will only pay zakat on (10000) dinars and not on the excess of four hundred dinars because it is a fraction less than one-fifth of the nisab, which equals (2500) dinars, and zakat is not obligatory on fractions unless it reaches one-fifth of the nisab. As mentioned in Al-Mishkat, p. 320, and Allah knows best.