Mishkat al-Masabih #1719
Zakat
The Arabic includes the chain of narration (sanad) and the collector's commentary; the English translation shows the Prophet's words only.
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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About Mishkat al-Masabih
This hadith is #1719 from Mishkat al-Masabih, in the Book of Zakat.