read this in bold carefully and be sure you absolutely answer these questions as without the answers i am only guessing what you are trying to do.
-i am assuming you have a pc soundcard and are referring to the outputs on it and how to split them and not 5.1 outputs on some home theater. clarify.
-i am assuming you want to connect said soundcard to a 5.1 receiver or speaker system that has 5.1 analog inputs (normally rca). clarify.
-i am assuming you are not thinking of connecting bare speaker leads (unpowered speakers) up to your pc directly (this will not work). clarify
without these answers all i can do is try and guess what you want to do and what you need.
i'm assuming here that you have some sort of 5.1 receiver with analog inputs or other 5.1 speaker set that has analog style separated inputs and want to use your pc as the source of audio.
such as
generally most of them use RCA type jacks, so you would use cables like below to connect pc to the system
although given that you did not say WHY you wanted to split them in two or even what sources were involved so i'm guessing here what you mean.