Musannaf Ibn Abi Shaybah

Hazrat Ibn Sirin (may Allah have mercy on him) narrates that Hazrat Anas bin Malik (may Allah be pleased with him) said: No khums (one-fifth) was taken from the spoils seized from a slain enemy. The very first khums taken from the belongings of a slain enemy in Islam was from the goods of the one killed by Hazrat Bara bin Malik (may Allah be pleased with him). This happened when he (may Allah be pleased with him) attacked the marzban of Zarah and struck him with a spear, which pierced one end of his saddle. Then he (may Allah be pleased with him) approached him and cut off his belt and bracelets and took them. He (may Allah be pleased with him) says that when we returned to Madinah Munawwarah, Hazrat Umar bin Khattab (may Allah be pleased with him) led the morning prayer. Then he (may Allah be pleased with him) came to us, greeted us, and asked: Is Abu Talhah here? He replied: Yes, I am. And he came out to Hazrat Umar (may Allah be pleased with him). Upon this, Hazrat Umar (may Allah be pleased with him) said: We do not take khums from the spoils seized from a slain enemy. And indeed, the goods of the one slain by Bara are a great amount. Surely, I will take its khums. So he (may Allah be pleased with him) called the appraisers, and they valued it at thirty thousand. He (may Allah be pleased with him) took six thousand from it.