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Surah 8. Al-Anfal, Ayah 41

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وَٱعْلَمُوٓا۟ أَنَّمَا غَنِمْتُم مِّن شَىْءٍ فَأَنَّ لِلَّهِ خُمُسَهُۥ وَلِلرَّسُولِ وَلِذِى ٱلْقُرْبَىٰ وَٱلْيَتَـٰمَىٰ وَٱلْمَسَـٰكِينِ وَٱبْنِ ٱلسَّبِيلِ إِن كُنتُمْ ءَامَنتُم بِٱللَّهِ وَمَآ أَنزَلْنَا عَلَىٰ عَبْدِنَا يَوْمَ ٱلْفُرْقَانِ يَوْمَ ٱلْتَقَى ٱلْجَمْعَانِ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ
Wa i AAlamoo annam a ghanimtum min shayin faanna lill a hi khumusahu wali l rrasooli wali th ee alqurb a wa a lyat a m a wa a lmas a keeni wa i bni a l ssabeeli in kuntum a mantum bi A ll a hi wam a anzaln a AAal a AAabdin a yawma alfurq a ni yawma iltaq a aljamAA a ni wa A ll a hu AAal a kulli shayin qadeer un
AND KNOW that whatever booty you acquire [in war], one-fifth thereof belongs to God and the Apostle, and the near of kin, and the orphans, and the needy, and the wayfarer.41 [This you must observe] if you believe in God and in what We bestowed from on high upon Our servant on the day when the true was distinguished from the false - the day when the two hosts met in battle. And God has the power to will anything.42
  - Mohammad Asad

According to verse {1} of this surah, "all spoils of war belong to God and the Apostle", i.e., are to be administered by the authorities of an Islamic state in the interests of the common weal. Most of the great Islamic jurists are of the opinion that whereas four-fifths of all spoils may either be distributed among those who actively took part in the war effort or may be otherwise utilized for the welfare of the community, one-fifth must be reserved for the specific purposes enumerated in the above verse, including a share "for God and the Apostle" (which is obviously a metonym for a government that rules in accordance with the laws of the Qur'an and the teachings of God's Apostle); this latter share is to be used for the exigencies of state administration. Since a full discussion of this complex juridical problem would go far beyond the scope of these explanatory notes, the reader is referred, in particular, to Manar X, 4ff., where the views of the classical exponents of Islamic jurisprudence are summarized. - For the term ibn as-sabil occurring in this verse, see surah {2}, note [145]. By "the near of kin and the orphans" apparently the relatives of fallen combatants are meant in this context.

I.e., "He can grant you victory or can withhold it from you". The battle of Badr is described here as "the day when the true was distinguished from the false" (yawm al-furqan) because on that occasion a small and poorly armed group of believers utterly destroyed an infinitely better equipped army more than three times its number. The revelation referred to in this connection was God's promise of victory, given in verses {12-14} of this surah. (See also note [38] on 2:53 .)

Know that one-fifth of the booty (spoils of war) is for Allah, His Rasool, close relatives of the Rasool, orphans, the needy and the wayfarer, if you do believe in Allah and in what We revealed to Our servant on the day of distinction (between right and wrong), the day when two armies met in combat. Allah has power over everything.
  - Muhammad Farooq-i-Azam Malik
Know that whatever spoils you take, one-fifth is for Allah and the Messenger, his close relatives, orphans, the poor, and 'needy' travellers, if you 'truly' believe in Allah and what We revealed to Our servant on that decisive day when the two armies met 'at Badr'. And Allah is Most Capable of everything.
  - Mustafa Khattab
And know that whatever ye take as spoils of war, lo! a fifth thereof is for Allah, and for the messenger and for the kinsmen (who hath need) and orphans and the needy and the wayfarer; if ye believe in Allah and that which We revealed unto Our slave on the Day of Discrimination, the day when the two armies met. And Allah is Able to do all things.
  - Marmaduke Pickthall
And know that out of all the booty that ye may acquire (in war) a fifth share is assigned to Allah and to the apostle and to near relatives orphans the needy and the wayfarer if ye do believe in Allah and in the revelation We sent down to Our servant on the day of testing the day of the meeting of the two forces. For Allah hath power over all things. 1209 1210 1211
  - Abdullah Yusuf Ali

Testing: Furqan: Criterion between right and wrong, decision between the forces of faith and unbelief. The battle of Badr is called by this name. See viii. 29 and n. 1202.

Allah's power is shown in the events detailed in the three verses following (vv. 42-44), leading to the complete victory of the Muslims over the pagan Quraish.

The rule is that a fifth share is set apart for the Imam (the Commander) and the rest is divided among the forces. The fifth share reserved is expressed to be for Allah and the Prophet, and for charitable purposes for those to whom charity is due. Ultimately everything is at the disposal of Allah and His Prophet: viii. 1: but four-fifths are divided, and only one-fifth is retained for the special purposes. The Imam has discretion as to the mode of division. In the Prophet's life-time a certain portion was assigned to him and his near relatives.

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