'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.
Zainab the wife of ‘Abdallah said God’s messenger addressed them saying,
“You women should give alms even if it consists of your jewellery, * for you will be the majority of the inhabitants of jahannam on the day of resurrection.”
Tirmidhi transmitted it.
* There is a difference of opinion as to whether this means simply giving some of their jewellery, or whether it means that zakat must be paid on jewellery which they possess.
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.
