Use case

Return the remaining estimate of the linked issues linked to the current issue with the issue link type "is blocked by" in hours.

Expression

Create and configure a Smart field using this expression in General parsing mode:

%{sum(append(fieldValue({issue.remainingEstimate},linkedIssues("is blocked by")),[0]))/60}

If the resulting number from the expression contains too many decimal numbers, feel free to select one of the available display formats or to configure it manually.