Sayyiduna Ibn Umar (may Allah be pleased with them both) said that in the time of the Messenger of Allah (peace and blessings be upon him) an army brought back food and honey as spoils, and the one-fifth (khumus) was not taken from it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 17995