Majma al-Zawaid — Hadith 9751

Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) narrates: Whenever the Prophet (peace and blessings be upon him) sent out a military expedition and they obtained spoils of war, the Prophet (peace and blessings be upon him) would divide the spoils into five parts; he would make five portions of it. Then he would recite this verse: "And know that whatever you obtain as spoils of war, one-fifth of it is for Allah." (The word) "for Allah" is the opening of the statement, as in: "To Allah belongs whatever is in the heavens and the earth." So the Prophet (peace and blessings be upon him) made the share of Allah and the share of the Messenger (peace and blessings be upon him) a single share, "and for the near relatives" (there is a share); and he would use these two shares to build strength in horses and weapons. He would not give the share of the orphans, the poor and the wayfarer to anyone other than them. As for the remaining four parts, he would divide them on the principle of two shares for the horse, one share for its rider, and one share for the foot soldier.
Al-Tabarani recorded it. Its chain contains a narrator, Nahshal bin Sa'id, who is matruk (abandoned).