Musnad Abu Ya'la al-Mawsili 110:124

Abu al-Rabi' narrated to us, Ibn Abi Dawud narrated to us, from Muhammad bin Abd al-Rahman bin Abi Layla, from al-Hakam bin Utaybah, from Miqsam, from Ibn Abbas: That the Messenger of Allah (ﷺ) gave the horse two shares and the man one share on the day of Badr.