The Quran

ما أَفاءَ اللَّهُ عَلىٰ رَسولِهِ مِن أَهلِ القُرىٰ فَلِلَّهِ وَلِلرَّسولِ وَلِذِي القُربىٰ وَاليَتامىٰ وَالمَساكينِ وَابنِ السَّبيلِ كَي لا يَكونَ دولَةً بَينَ الأَغنِياءِ مِنكُم ۚ وَما آتاكُمُ الرَّسولُ فَخُذوهُ وَما نَهاكُم عَنهُ فَانتَهوا ۚ وَاتَّقُوا اللَّهَ ۖ إِنَّ اللَّهَ شَديدُ العِقابِ

(Saheeh International)

And what Allāh restored to His Messenger from the people of the towns – it is for Allāh and for the Messenger and for [his] near relatives¹ and orphans and the [stranded] traveler² – so that it will not be a perpetual distribution among the rich from among you. And whatever the Messenger has given you – take; and what he has forbidden you – refrain from. And fear Allāh; indeed, Allāh is severe in penalty.

Those of Banū Hāshim and Banū Muṭṭalib, whom he (ṣ) had prohibited from accepting zakāh.
This ruling concerning properties abandoned by an enemy without a war effort differs from that in Sūrah al-Anfāl, verse 41, which refers to spoils of war in which four fifths is distributed among those who fought in Allāh's cause.