'A’isha said the Prophet used to send 'Abdallah b. Rawaha to Jews, and he would make an estimate of the palm trees when the fruit was in good condition before any of it was eaten.
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.
‘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.”
