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Bayhaqi Q12710 — Explanation of how spoils were spent at the beginning

بَابُ بَيَانِ مَصْرِفِ الْغَنِيمَةِ فِي ابْتِدَاءِ الْإِسْلَامِ وَأَنَّهَا كَانَتْ لِرَسُولِ اللهِ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ يَضَعُهَا فِيمَنْ يَرَاهُ مِمَّنْ شَهِدَ الْوَقْعَةَ وَمِمَّنْ لَمْ يَشْهَدْهَا، حَتَّى نَزَلَ قَوْلُهُ عَزَّ وَجَلَّ {وَاعْلَمُوا أَنَّمَا غَنِمْتُمْ مِنْ شَيْءٍ فَأَنَّ لِلَّهِ خُمُسَهُ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ} [الأنفال: 41]، فَكَانَ الْخُمُسُ لِأَهْلِ الْخُمُسِ، وَأَرْبَعَةُ أَخْمَاسِهَا لِمَنْ شَهِدَ الْوَقْعَةَ.
Chapter: Explanation of how the spoils of war were spent at the beginning of Islam, and that they belonged to the Messenger of Allah (peace and blessings be upon him), who would give them to whomever he saw fit among those who took part in the battle and those who did not, until the saying of Allah, the Mighty and Majestic, was revealed: "And know that whatever you take as spoils of war, one fifth of it is for Allah, for the Messenger, for (the Messenger's) relatives, the orphans, the needy and the wayfarer" [Surah al-Anfal: 41].
So the khums (one fifth) went to those entitled to the khums, and its (remaining) four parts to those who took part in the battle.
Hadith Reference السنن الكبرى للبيهقي / كتاب قسم الفيء والغنيمة / Q12710