قال أبو حنيفة رحمه الله تعالى: في قليل ما أخرجته الأرض وكثيره العشر
Translation: Abu Hanifah states that both small and large amounts of what the land produces are subject to ushr.
Under Abu Hanifah’s stated rule, there is no separate minimum amount for qualifying agricultural produce: little and much are addressed alike.
This contrasts with the two disciples’ position, which introduces requirements concerning lasting produce and a specified quantity.