بُلُوغُ الْمَرَامِ
Bulugh al-Maram 618
The Book of Zakah
وَعَنْ سَهْلِ بْنِ أَبِي حَثْمَةَ -رَضِيَ اَللَّهُ عَنْهُمَا- قَالَ: أَمَرَنَا رَسُولُ اَللَّهِ - صلى الله عليه وسلم -{ إِذَا خَرَصْتُمْ, فَخُذُوا, وَدَعُوا اَلثُّلُثَ, فَإِنْ لَمْ تَدَعُوا اَلثُّلُثَ, فَدَعُوا اَلرُّبُعَ } رَوَاهُ اَلْخَمْسَةُ إِلَّا اِبْنَ مَاجَهْ, وَصَحَّحَهُ اِبْنُ حِبَّانَ, وَالْحَاكِم ُ [1] .
Sahl bin Abi Hathmah (RAA) narrated, “We were commanded by the Messenger of Allah (ﷺ), ‘Whenever you assess the amount of something, estimate the [Zakah] and ignore one-third. If you do not, then leave (at least) one fourth.” Related by the five Imams, except for Ibn Majah.
Sunnah.com reference: Book 4, Hadith 20