Using a relation table in Salesforce to attribute partnership revenue can be done by the following options: use the standard Partner object of Salesforce or create your own custom object.

Use Salesforce standard Partner object

Within Salesforce there is a default Partner object which can be associated to an opportunity to indicate the attribution of the partner.

On the opportunity detail in SF, you can link partner by clicking on the related "Partners" card.
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You have the option to create a relation between the opportunity and multiple partners as well as the role the partner is playing on the opportunity like Distributor, Reseller and so on.
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