‘Attab b. Usaid reported the Prophet as saying regarding the zakat on vines,
“They are to be estimated as palm-trees are, then the zakat is to be paid in raisins as the zakat on palm-trees is paid in dried dates.”
Musa b. Talha said he had the letter of Mu'adh b. Jabal from the Prophet to the effect that he ordered him to collect sadaqa only on wheat, barley, raisins and dates.
It is in mursal form and is transmitted in Sharh as-sunna.
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.
