Dividend

[Sonia]

A sum of money to be divided and distributed; the share
of a sum divided that falls to each individual; a distribute sum,
share, or percentage; -- applied to the profits as appropriated among
shareholders, and to assets as apportioned among creditors; as, the
dividend of a bank, a railway corporation, or a bankrupt estate.

[Magaret]

A drink or cocktail. Stems from the concept of sharing the profits from a good [harvest] among the farmers involved, as in a glass of wine from a [barrel] or a shot of whiskey from a [cask]. Commonly used to refer to a drink poured from a larger stash (i.e. a bottle of whiskey or a batch of martinis).

[Mark Zuckerberg]

A number or expression that is to be divided by another.