Mishkat al-Masabih 1719
Book 6 (Zakat), Hadith 34
Zakat
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» . رَوَاهُ التِّرْمِذِيُّ وَأَبُو دَاوُد وَالنَّسَائِيّ
Sahl b. Abu Hathma related that 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 Nasa'i transmitted it. * This is interpreted by some as meaning that a third or a quarter was not to be reckoned when assessing the tax.
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