Is there a difference between "Then to Allah belongs its fifth, and to the Messenger, and to the near relatives, and the orphans" and "Then its fifth is for Allah and the Messenger and the near relatives and the orphans"?

The Quranic text in the Surah Al-Anfal verse presents the prepositional phrase (لله - to Allah) before the noun (إن - indeed) because the repetition of the preposition is a common Arabic style in the Quran for emphasis. The preposition may be repeated with all or some of the conjoined elements, or it may be omitted. The wisdom behind foregrounding the name of Allah the Almighty is to seek blessings. As for the phrase "فإن خمسه لله" (and indeed one-fifth of it is for Allah), it is correct and conforms to grammatical rules.