[M]Spend one-fifth of war booty (ghaneemah) in Allah's cause — for Allah, His Messenger, relatives, orphans, needy, travelers. (Qur'an 8:41)
[1]Collect jizyah from protected non-Muslim citizens (dhimmis) in an Islamic state.
[2]Treat dhimmis with justice and protect them — they are under the covenant of Allah. (Bukhari 3161)
[2]Distribute booty fairly: 1/5 for public treasury, 4/5 for the fighters.