Yazid bin Hurmaz said: Najdah bin Amir wrote to Sayyiduna Ibn Abbas (may Allah be pleased with them both) asking about certain matters, so Sayyiduna Ibn Abbas (may Allah be pleased with them both) wrote in reply: You have asked about the shares of relatives which Allah Almighty has mentioned (in the Qur'an)? We used to think that the relatives of the Messenger of Allah (peace and blessings be upon him) were those kin (i.e., us), but our people denied this.
Hadith Referenceسنن دارمي / من كتاب السير / 2507
Hadith Gradingتحقیق (حسین سلیم أسد الدارانی):إسناده صحيح وأبو النعمان هو: محمد بن الفضل، [مكتبه الشامله نمبر: 2514]
One-fifth of the spoils of war (mal-e-ghanīmat) belongs to Allah, His Messenger, and his close relatives, and the remaining four parts are for the warriors, as is stated in the noble verse: «﴿وَاعْلَمُواأَنَّمَاغَنِمْتُمْمِنْشَيْءٍفَأَنَّلِلّٰهِخُمُسَهُوَلِلرَّسُولِوَلِذِيالْقُرْبَىوَالْيَتَامَىوَالْمَسَاكِينِوَابْنِالسَّبِيلِ﴾ [الأنفال : 41]». In this verse, “close relatives” (dhī al-qurbā) refers to the kin of the Messenger of Allah sallallahu alayhi wa sallam, such as Sayyiduna Abbas and Sayyiduna Ibn Abbas radi Allahu anhuma and others. However, in Sunan al-Nasa’i there is further clarification: «كَتَبْتَتَسْأَلُنِيْعَنْسَهْمِذِيالْقُرْبَىٰلِمَنْهُوَ؟وَهُوَلَنَاأَهْلُالْبَيْتِ .....». There is also detail therein that Sayyiduna Umar radi Allahu anhu summoned us regarding the spoils of war and wished to give us less than our due share, so we (the Ahl al-Bayt) refused to accept it.
After the passing of the Messenger of Allah sallallahu alayhi wa sallam, his share is for the caliph and the public treasury (bayt al-mal).
However, Sayyiduna Abu Bakr and Sayyiduna Umar radi Allahu anhuma refused to take it.