Mujahid reported,

The fifth that belongs to Allah and to the Messenger was for the Prophet ﷺ and his close relatives, since they do not eat anything from charity. Thus the Prophet ﷺ received one fifth of the fifth, his close relatives received one fifth of the fifth, the orphans received the same, the needy received the same, and the wayfarer received the same.Abu Abdul-Rahman said, Allah, exalted in His praise, has said, "And know that whatever you take as spoils, a fifth of it belongs to Allah, and to the Messenger, and to close relatives, the orphans, the needy, and the wayfarer" [Anfal 8:41]. His statement "to Allah" is an opening of speech, because everything belongs to Allah . Perhaps He only opened the discussion of the spoils and the fifth by mentioning Himself because they are the most honorable form of earning. He did not attribute charity to Himself , because it is the impurity of people. And Allah, the Exalted, knows best.It has been said that something is taken from the spoils and placed in the Kaabah, and that is the share of Allah . The share of the Prophet ﷺ goes to the Imam, who uses it to purchase mounts and weapons, and gives from it to whomever he deems fit among those in whom he sees benefit and advantage for the people of Islam, including the people of hadith, knowledge, jurisprudence, and the Quran.A share is for the close relatives, who are Banu Hashim and Banu Muttalib, divided among them, the wealthy among them and the poor alike. It has also been said that it is only for the poor among them, not the wealthy, like the orphans and the wayfarer. This is the more correct of the two views in my opinion, and Allah, the Exalted, knows best. The young and the old, the male and the female are equal in this, because Allah assigned it to them, and the Messenger of Allah ﷺ divided it among them, and there is nothing in the hadith indicating that he favored some over others.There is no disagreement among the scholars that we know of regarding a man who bequeaths a third of his estate to the children of so-and-so, that it is divided among them, and that the male and female are equal in it, when they can be enumerated. Likewise, anything designated for the children of so-and-so is divided among them equally, unless the one who issued the directive specifies otherwise. And Allah is the granter of success.A share is for the orphans of the Muslims, a share is for the needy of the Muslims, and a share is for the wayfarer of the Muslims. None of them is given both the share of the needy and the share of the wayfarer, but it is said to him, "Take whichever of the two you wish."The remaining four fifths are divided by the Imam among those Muslims of mature age who were present at the battle.

أخبرنا عمرو بن يحيى بن الحارث قال أنبأنا محبوب قال أنبأنا أبو إسحق عن شريك عن خصيف

عن مجاهد قال

الخمس الذي لله وللرسول كان للنبي ﷺ وقرابته لا يأكلون من الصدقة شيئا فكان للنبي ﷺ خمس الخمس ولذي قرابته خمس الخمس ولليتامى مثل ذلك وللمساكين مثل ذلك ولابن السبيل مثل ذلك قال أبو عبد الرحمن قال الله جل ثناؤه {واعلموا أنما غنمتم من شيء فأن لله خمسه وللرسول ولذي القربى واليتامى والمساكين وابن السبيل} وقوله عز وجل لله ابتداء كلام لأن الأشياء كلها لله عز وجل ولعله إنما استفتح الكلام في الفيء والخمس بذكر نفسه لأنها أشرف الكسب ولم ينسب الصدقة إلى نفسه عز وجل لأنها أوساخ الناس والله تعالى أعلم وقد قيل يؤخذ من الغنيمة شيء فيجعل في الكعبة وهو السهم الذي لله عز وجل وسهم النبي ﷺ إلى الإمام يشتري الكراع منه والسلاح ويعطي منه من رأى ممن رأى فيه غناء ومنفعة لأهل الإسلام ومن أهل الحديث والعلم والفقه والقرآن وسهم لذي القربى وهم بنو هاشم وبنو المطلب بينهم الغني منهم والفقير وقد قيل إنه للفقير منهم دون الغني كاليتامى وابن السبيل وهو أشبه القولين بالصواب عندي والله تعالى أعلم والصغير والكبير والذكر والأنثى سواء لأن الله عز وجل جعل ذلك لهم وقسمه رسول الله ﷺ فيهم وليس في الحديث أنه فضل بعضهم على بعض ولا خلاف نعلمه بين العلماء في رجل لو أوصى بثلثه لبني فلان أنه بينهم وأن الذكر والأنثى فيه سواء إذا كانوا يحصون فهكذا كل شيء صير لبني فلان أنه بينهم بالسوية إلا أن يبين ذلك الآمر به والله ولي التوفيق وسهم لليتامى من المسلمين وسهم للمساكين من المسلمين وسهم لابن السبيل من المسلمين ولا يعطى أحد منهم سهم مسكين وسهم ابن السبيل وقيل له خذ أيهما شئت والأربعة أخماس يقسمها الإمام بين من حضر القتال من المسلمين البالغين