Hadith 2.2
Zakat
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.
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
Hadith gradings, numbering and translations can differ between editions. For legal rulings or detailed interpretation, consult qualified scholarship and the referenced edition.