Hadith 683B5

وَسُئِلَ مَالِك ، مَتَى يُخْرَجُ مِنَ الزَّيْتُونِ الْعُشْرُ أَوْ نِصْفُهُ أَقَبْلَ النَّفَقَةِ أَمْ بَعْدَهَا ؟ فَقَالَ : لَا يُنْظَرُ إِلَى النَّفَقَةِ ، وَلَكِنْ يُسْأَلُ عَنْهُ أَهْلُهُ كَمَا يُسْأَلُ أَهْلُ الطَّعَامِ عَنِ الطَّعَامِ ، وَيُصَدَّقُونَ بِمَا قَالُوا فَمَنْ رُفِعَ مِنْ زَيْتُونِهِ خَمْسَةُ أَوْسُقٍ فَصَاعِدًا أُخِذَ مِنْ زَيْتِهِ الْعُشْرُ بَعْدَ أَنْ يُعْصَرَ ، وَمَنْ لَمْ يُرْفَعْ مِنْ زَيْتُونِهِ خَمْسَةُ أَوْسُقٍ لَمْ تَجِبْ عَلَيْهِ فِي زَيْتِهِ الزَّكَاةُ
Yahya said: Imam Malik, may Allah have mercy on him, was asked: When should the tenth part (ushr) of olives be taken out, before expenses or after expenses? He replied: It is not necessary to consider the expenses; rather, we will ask the owner, just as we ask the owner of grain. What they say will be accepted. So, whoever obtains five wasqs or more of olives from his trees, a tenth part of the oil will be taken from him, and whoever obtains less than that, less will be taken from him.
Hadith Reference موطا امام مالك رواية يحييٰ / كتاب الزكاة / 683B5
Hadith Takhrij «شركة الحروف نمبر: 559، فواد عبدالباقي نمبر: 17 - كِتَابُ الزَّكَاةِ-ح: 36ق»