وَعَنْ سَهْلِ بْنِ أَبِي حَثْمَةَ حَدَّثَ
أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ كَانَ يَقُولُ: «إِذَا خَرَصْتُمْ فَخُذُوا وَدَعُوا الثُّلُثَ فَإِنْ لَمْ تَدَعُوا الثُّلُثَ فَدَعُوا الرُّبُعَ»
God’s messenger used to say, “When you estimate take them leaving a third, and if you do not leave a third leave a quarter.” * Tirmidhi, Abu Dawud and Nasai transmitted it. * This is interpreted by some as meaning that a third or a quarter was not to be reckoned when assessing the tax.
Mishkat al-Masabih 1720, Book 7, Zakat, Hadith 34. 1 min read