This is another article in the section Jihad from the classical manual on Sharia called Reliance of the Traveller. The articles are posted one by one in the order they are given in the book.
o10.0 .THE SPOILS OF BATTLE
o10.1 A free male Muslim who has reached puberty and is sane is entitled to the spoils of battle when he has participated in a battle to the end of it.
After personal booty (def: o10.2), the collective spoils of the battle are divided into five parts. The first fifth is set aside (dis: o10.3), and the remaining four are distributed, one share to each infantryman and three shares to each cavalryman.
From these latter four fifths also, a token payment is given at the leader’s discretion to women, children, and non-Muslim participants on the Muslim side.
A combatant only takes possession of his share of the spoils at the official division. (A: Or he may choose to waive his right to it.)
o10.2 As for personal booty, anyone who, despite resistance, kills one of the enemy or effectively incapacitates him, risking his own life thereby, is entitled to whatever he can take from the enemy, meaning as much as he can take away with him in the battle, such as a mount, clothes, weaponry, money, or other.
o10.3 As for the first fifth that is taken from the spoils, it is divided in turn into five parts, a share each going to:
(1) the Prophet (Allah bless him and give him peace), and after his death, to such Islamic interests as fortifying defenses on the frontiers, salaries for Islamic judges. muezzins, and the like;
(2) relatives of the Prophet (Allah bless him and give him peace) of the Bani Hashim and Bani Muttalib clans, each male receiving the share of two females;
(3) orphans who are poor;
(4) those short of money (def: h8.11);
(5) and travellers needing money (h8.18).