Musannaf Ibn Abi Shayba 28:758

Waki’ narrated to us, he said: Isra’il narrated to us, from Jabir, from Mujahid and ‘Ikrimah, regarding [the verse]: "They ask you about the spoils of war. Say, 'The spoils of war are for Allah and the Messenger.'" They both said: The spoils of war were for Allah and His Messenger until it was abrogated by [the verse]: "And know that anything you obtain of war booty - then indeed, for Allah is one fifth of it."