(وَاعْلَمُوا أَنَّمَا غَنِمْتُم …) (And know that anything you obtain of war booty): Allah’s promise of booty or spoils of war assures that the victory will come.
(…فَأَنَّ لِلَّهِ خُمُسَهُ وَلِلرَّسُولِ….) (then indeed, for Allah is one fifth of it and for the Messenger): This verse mentions the method of distributing the fifth of the booty that were obtained in war. It is distributed among the Prophet’s relatives, as some scholars have stated, and it is also for orphans, the poor, and travelers – these are the allocations that Allah (swt) has clearly explained for the distribution of spoils of war.
(…إِن كُنتُمْ آمَنتُم بِاللَّهِ…) (if you have believed in Allah): The distribution of spoils of war in the way that Allah (swt) has commanded is a matter of faith.
(…وَمَا أَنزَلْنَا عَلَىٰ عَبْدِنَا يَوْمَ الْفُرْقَانِ…) (and in that which We sent down to Our Servant on the day of criterion): Meaning what were revealed of the verses of the Qur’an and of clear evidence and victory on the Day of Criterion, the day of the Battle of Badr, which is the day when Allah (swt) differentiated between the Truth and falsehood. It is the day of the Battle of Badr.
(…يَوْمَ الْتَقَى الْجَمْعَانِ…ۗ) (the day when the two armies met): (The Two armies) refers to the assembly of the believers, led by the Prophet (saws), numbering around three hundred of his companions and the disbelievers, on the other hand, who were led by Abu Jahl and Abu Sufyan, with more than a thousand polytheists from the Quraysh, all equipped with war gear.