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Text and translation
English translation
2493. It was narrated from ‘Abdur-Rahmân bin Mas‘ûd bin Niyâr: “Sahl bin Abî Hâthmah came to us when we were in the market and said: ‘The Messenger of Allâh ﷺ said: When you have estimated, take two-thirds (of the portion you have estimated as Zakâh) and leave one-third, and if you do not
take (two-thirds) or leave one-third. (One of the reporters) Shu'bah doubted – leave one quarter.” (Hasan)
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Commentary
1. In whatever harvests or fruits the government levies the 'Ushr or the tenth. The system was that before the ripening of the harvests or the fruits, some men of understanding used to be dispatched in order to estimate that so and so's harvest would put forth this much amount of crop or fruit, which was called Kharas. In our modern days, this task is carried out by the land revenue officials.
2. "When you estimate, leave one-third": this is because it is not necessary the harvest would produce accurately as per the estimation. Often the animals eat away, an unforeseen calamity might damage the harvest and the fruit, folks and beggars or askers might cause decrease in it. The owner, therefore, should be given concession.