them all according to their ability and capacity. For example, regarding the orphans in a town, we do not say that it suffices to give to three of them—the minimum number denoted by the plural. Rather, we should seek out every orphan in the town and give him a share of this, namely one-fifth of the fifth. As for one entitled to zakah, it has already been mentioned that it is permissible to limit it to a single person.
If someone were to ask: What is the difference? We say: The difference is that the sunnah establishes the permissibility of limiting it to one person, as in the hadith of Mu'adh ibn Jabal: “Inform them that Allah has obligated upon them a charity to be taken from their wealthy and returned to their poor.” (1) He did not mention the remaining categories, even though this was after the revelation of the verse. Here, however, Allah the Exalted says:
“And know that whatever spoils you obtain, one fifth thereof is for Allah, the Messenger, his near relatives, the orphans, the poor, and the stranded traveler.” [al-Anfal 8:41]
Thus, everyone in whom this description is found is entitled to it.
He then divides the remainder of the war booty: the foot soldier receives one share, while the horseman receives three shares—one share for himself and two shares for his horse.
His statement, “He then divides the remainder of the war booty: the foot soldier receives one share, while the horseman receives three shares—one share for himself and two shares for his horse,” means that the remainder is four-fifths. The foot soldier receives one share, and the horseman receives three: one for himself and two for his horse. This is because the Prophet did so at Khaybar: he assigned the foot soldier—one who fights on foot—one share, and the horseman three shares. (2) Why did he distinguish between them?
The answer is that the horseman’s effectiveness and benefit are greater than those of the foot soldier.