You can use custom objects in Salesforce to attribute partnership revenue by doing following the next steps.
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Below you can find a detailed description of all the steps you need to take.
Create a custom object
Go to Setup > Object manager
Create custom object
Create a relation table between your object and opportunities
Add a look up relation field on your custom object to link to another object (e.g. Opportunity)
Adjust your opportunity layout to show the new custom object.
Go to the opportunity Object > Page Layout
Select Related Lists and move the custom object to where you want to display it within an opportunity detail.
Save the page layout
Start attributing your partners to your opportunities
Within the opportunity you can now link your partners via the custom object.