What is the explanation of the Prophet's (peace and blessings be upon him) statement to the assessor

The questioner : May Allah forgive you: The statement of the Messenger (peace and blessings be upon him) to the assessor: Does this mean that this portion is exempt from zakah? If not, what is the benefit of the Prophet's (peace and blessings be upon him) command?

The Shaykh : He is asking about the zakah of fruits and flowers. The Prophet (peace and blessings be upon him) sends someone to assess the fruits for their owners, and says: So does the meaning imply that one-third of these fruits is not subject to zakah? Or does it mean that there is zakah in them, but leave one-third of the zakah for them to dispose of as they wish? There are two opinions among the scholars regarding this. The first opinion is that the meaning is that the zakah of one-third of the fruits, or one-fourth, is waived for them. So if we estimate that the zakah is ninety sa' (a dry measure of about 3 kg), if we estimate that the zakah reaches ninety sa', we waive thirty sa' for him. And if we do not waive the thirty, we waive the fourth.
The second opinion is that the Prophet's (peace and blessings be upon him) intention in his statement: is that we leave one-third of the zakah for them, and that the zakah is obligatory on the wealth in full, but we leave them the third or the fourth to dispose of as they wish, so they can give it to whomever they choose from relatives or people they know, or the like, so that they are free in distributing it. This opinion is the correct one, because the generality of the other evidences in which the Messenger (peace and blessings be upon him) said: is comprehensive, so these fruits are subject to zakah in full, but we leave one-third of the zakah or one-fourth of the zakah for the owner of the fruits so that he can give it to whomever he loves.