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وَٱعْلَمُوۤا أَنَّمَا غَنِمْتُمْ مِّن شَيْءٍ فَأَنَّ لِلَّهِ خُمُسَهُ وَلِلرَّسُولِ وَلِذِي ٱلْقُرْبَىٰ وَٱلْيَتَامَىٰ وَٱلْمَسَاكِينِ وَٱبْنِ ٱلسَّبِيلِ إِن كُنتُمْ آمَنْتُمْ بِٱللَّهِ وَمَآ أَنزَلْنَا عَلَىٰ عَبْدِنَا يَوْمَ ٱلْفُرْقَانِ يَوْمَ ٱلْتَقَى ٱلْجَمْعَانِ وَٱللَّهُ عَلَىٰ كُلِّ شَيْءٍ قَدِيرٌ
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-Al-Anfâl ( الأنفال )

Kashani Tafsir

And know that whatever spoils you have taken, the fifth of it is for God, to where He says and God is severe in retribution [Q. 8:48] cannot be submitted to [allegorical] intepretation according to the way in which the event is mentioned therein. If you did wish to effect a [spiritual] correspondence [of this passage] to the differentiations of your existence, one might be able to say the following: And know, O spiritual faculties, that whatever spoils you acquire in the way of beneficial knowledge and the divine precepts on which Islam is founded, according to his [the Prophet's] statement: 'Islam is founded on five [things] …' And so one fifth of that is for God - and that is the testimony that there is no deity except God and that Muḥammad is the Messenger of God, when considering the affirmation of Oneness at the [level of the] union - and for the Messenger of the heart; and for the kinsman, who is the innermost secret, and the orphans of the considerative and practical rational [faculty] and the faculty of disbelief; and the needy of the ego-centric faculties; and the traveller, who is the wayfaring soul which has entered into alienation, procuring the waystations of the wayfaring, withdrawing far from its original resting-place, when considering the affirmation of Oneness at [the mode of] differentiation in the prophetic world. The remaining four fifths are divided among the limbs, the pillars and the natural faculties - if you believe, with true faith, in God, in the concentration (jamʿan), and that which We sent down upon Our servant on the Day of Discrimination, at the moment of separation, after the union, at the [level of] differentiation, the day the two armies met, [the two armies] of the two parties, that of the spiritual faculties and that of the ego-centric ones, upon the return to the witnessing of differentiation at the [level of] union.