Spoils of War
In the name of God, Most Gracious, Most Merciful.[8:41]
And know that out of all the booty that ye may acquire (in war), a fifth share is assigned to God,- and to the Apostle, and to near relatives, orphans, the needy, and the wayfarer,- if ye do believe in God 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 God hath power over all things.

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* v.41 : 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.
* 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.