Sampling is a basic operation in image processing. In classic literature, a morphological sampling theorem has been established, which shows how sampling interacts by morphological operations with image reconstruction. Many aspects of morphological sampling have been investigated for binary images, but only some of them have been explored for grey-value imagery. With this paper, we make a step towards completion of this open matter. By relying on the umbra notion, we show how to transfer classic theorems in binary morphology about the interaction of sampling with the fundamental morphological operations dilation, erosion, opening and closing, to the grey-value setting. In doing this we also extend the theory relating the morphological operations and corresponding reconstructions to use of non-flat structuring elements. We illustrate the theoretical developments at hand of examples.