The best way to estimate Product Backlog Items (PBIs) is in story points, while Sprint Backlog Tasks are the smallest units of work and are typically allocated in hours
User stories, use cases, and features are higher-level items and are usually allocated in story points, not in hours.
However, story points are less effective at the Sprint level. During Sprint Planning, the goal is for the team to commit to a realistic amount of work. Abstract units like story points make this difficult, whereas hours provide a concrete way to gauge capacity and ensure feasibility.