Sunan an-Nasa'i #4142 · The Book of Distribution of Al-Fay'

Sunan an-Nasa'iIt was narrated that 'Ata' said concerning the saying of Allah
Sunan an-Nasa'i · Book 38 · The Book of Distribution of Al-Fay'
Sunan an-Nasa'i · كتاب 38 · كتاب قسمة الفيء
"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
أَخْبَرَنَا عَمْرُو بْنُ يَحْيَى، قَالَ حَدَّثَنَا مَحْبُوبٌ، قَالَ أَنْبَأَنَا أَبُو إِسْحَاقَ، عَنْ زَائِدَةَ، عَنْ عَبْدِ الْمَلِكِ بْنِ أَبِي سُلَيْمَانَ، عَنْ عَطَاءٍ، فِي قَوْلِهِ عَزَّ وَجَلَّ ‏{‏ وَاعْلَمُوا أَنَّمَا غَنِمْتُمْ مِنْ شَىْءٍ فَأَنَّ لِلَّهِ خُمُسَهُ وَلِلرَّسُولِ وَلِذِي الْقُرْبَى ‏}‏ قَالَ خُمُسُ اللَّهِ وَخُمُسُ رَسُولِهِ وَاحِدٌ كَانَ رَسُولُ اللَّهِ صلى الله عليه وسلم يَحْمِلُ مِنْهُ وَيُعْطِي مِنْهُ وَيَضَعُهُ حَيْثُ شَاءَ وَيَصْنَعُ بِهِ مَا شَاءَ ‏.‏
Reference : Sunan an-Nasa'i 4142In-book reference : Book 38, Hadith 10