Musannaf Ibn Abi Shayba 28:770

Waki’ narrated to us, he said: Abu Ja’far narrated to us, from al-Rabi’, from Abu al-‘Aliyah, he said: The Messenger of Allah (may Allah bless him and grant him peace) would be brought the spoils of war, and he would divide them into five parts. Four parts would be for those who witnessed it (the battle), and he would take the fifth part and strike it with his hand. Whatever he took from it, he would designate it for the Ka’bah, and it is the share of Allah which He named. Then he would divide what remained into five parts: a share for the Messenger of Allah (may Allah bless him and grant him peace), a share for the near relatives, a share for the orphans, a share for the needy, and a share for the wayfarer.