Al-Bukhari recorded that Ibn `Abbas said, "Al-Anfal are the spoils of war.''
Al-Bukhari also recorded that Sa`id bin Jubayr said, "I said to Ibn `Abbas,
`Surat Al-Anfal' He said, `It was revealed concerning (the battle of) Badr.'''
`Ali bin Abi Talhah reported, as Al-Bukhari recorded from Ibn `Abbas without a
chain of narration, that Ibn `Abbas said, "Al-Anfal are the spoils of war; they
were for the Messenger of Allah , and none had a share in them.'' Similar was
said by Mujahid, `Ikrimah, `Ata', Ad-Dahhak, Qatadah, `Ata' Al-Khurasani,
Muqatil bin Hayyan, `Abdur-Rahman bin Zayd bin Aslam and several others. It was
also said that the Nafl (singular for Anfal) refers to the portion of the spoils
of war that the commander gives to some of the fighters after dividing the bulk
of the spoils. It was also said that Anfal refers to the Khumus; one-fifth of
the captured goods after four-fifths are divided [between the fighters]. It was
also said that the Anfal refers to the Fay', the possessions taken from the
disbelievers without fighting, and the animals, servants or whatever other
possessions escape from the disbelievers to Muslims.
Ibn Jarir recorded that `Ali bin Salih bin Hay said: "It has reached me that,
[يَسْأَلُونَكَ عَنِ
الأَنفَالِ]
(They ask you about Al-Anfal) is about the divisions. This refer to what the
Imam gives to some squads in addition to what is divided among the rest of the
soldiers.''