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According to verse {1} of this surah, "all spoils of war belong to God and the Apostle", i.e., are to be administered by the authorities of an Islamic state in the interests of the common weal. Most of the great Islamic jurists are of the opinion that whereas four-fifths of all spoils may either be distributed among those who actively took part in the war effort or may be otherwise utilized for the welfare of the community, one-fifth must be reserved for the specific purposes enumerated in the above verse, including a share "for God and the Apostle" (which is obviously a metonym for a government that rules in accordance with the laws of the Qur'an and the teachings of God's Apostle); this latter share is to be used for the exigencies of state administration. Since a full discussion of this complex juridical problem would go far beyond the scope of these explanatory notes, the reader is referred, in particular, to Manar X, 4ff., where the views of the classical exponents of Islamic jurisprudence are summarized. - For the term ibn as-sabil occurring in this verse, see surah {2}, note [145]. By "the near of kin and the orphans" apparently the relatives of fallen combatants are meant in this context.
I.e., "He can grant you victory or can withhold it from you". The battle of Badr is described here as "the day when the true was distinguished from the false" (yawm al-furqan) because on that occasion a small and poorly armed group of believers utterly destroyed an infinitely better equipped army more than three times its number. The revelation referred to in this connection was God's promise of victory, given in verses {12-14} of this surah. (See also note [38] on 2:53 .)
Testing: Furqan: Criterion between right and wrong, decision between the forces of faith and unbelief. The battle of Badr is called by this name. See viii. 29 and n. 1202.
Allah's power is shown in the events detailed in the three verses following (vv. 42-44), leading to the complete victory of the Muslims over the pagan Quraish.
The rule is that a fifth share is set apart for the Imam (the Commander) and the rest is divided among the forces. The fifth share reserved is expressed to be for Allah and the Prophet, and for charitable purposes for those to whom charity is due. Ultimately everything is at the disposal of Allah and His Prophet: viii. 1: but four-fifths are divided, and only one-fifth is retained for the special purposes. The Imam has discretion as to the mode of division. In the Prophet's life-time a certain portion was assigned to him and his near relatives.