(1) باب
It was narrated that 'Ata' said concerning the saying of Allah, the Mighty and Sublime:
"And know that whatever of spoils of war that you may gain, verily, (1/5th) of it is assigned to Allah, and to the Messenger, and to the near relatives (of the Messenger (Muhammad)" "The Khumus (one-fifth) of Allah and of His Messenger is the same. The Messenger of Allah used to provide mounts (for jihad) with it, and give some (to the poor), and distribute it however he wanted, and do with it whatever he wanted."
Reference: Sunan an-Nasa'i 4142
In-book reference: Book 38, Hadith 10
English translation: Vol. 5, Book 38, Hadith 4147