Surah Al-An'am
وَجَعَلُوا۟ لِلَّهِ مِمَّا ذَرَأَ مِنَ ٱلْحَرْثِ وَٱلْأَنْعَـٰمِ نَصِيبًا فَقَالُوا۟ هَـٰذَا لِلَّهِ بِزَعْمِهِمْ وَهَـٰذَا لِشُرَكَآئِنَا ۖ فَمَا كَانَ لِشُرَكَآئِهِمْ فَلَا يَصِلُ إِلَى ٱللَّهِ ۖ وَمَا كَانَ لِلَّهِ فَهُوَ يَصِلُ إِلَىٰ شُرَكَآئِهِمْ ۗ سَآءَ مَا يَحْكُمُونَ
Wa ja‘alū lillāhi mimmā żara'a minal-ḥarṡi wal-an‘āmi naṣīban fa qālū hāżā lillāhi biza‘mihim wa hāżā lisyurakā'inā, famā kāna lisyurakā'ihim falā yaṣilu ilallāh(i), wa mā kāna lillāhi fa huwa yaṣilu ilā syurakā'ihim, sā'a mā yaḥkumūn(a).
And the polytheists assign to Allah from that which He created of crops and livestock a share and say, "This is for Allah," by their claim, "and this is for our partners [associated with Him]." But what is for their "partners" does not reach Allah, while what is for Allah - this reaches their "partners." Evil is that which they rule.
📝 Footnotes
262) They divided the harvest and livestock into three portions: one portion for themselves, one portion for Allah, Glorified and Exalted is He, and one portion for their idols. If the portion designated for the idols yielded a profit, they would not reduce it in the slightest to offer it to Allah. Conversely, if the portion they offered to Allah yielded a profit, they would take a part of it to offer to the idols.