Use case

Return the sum of the remaining estimates of the issues under the epic in hours.

Expression

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

%{%{issue.issueType} = "Epic" ? sum(append(fieldValue({issue.remainingEstimate}, issuesUnderEpic()), [0])) / 60 : null}

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.

Used parser functions