For the early years, we can present division as sharing. Of course, the only stipulation is that sharing must be equal - this is a useful concept for these young ones to learn from a moral point of view.
It is important to know that sharing (or division) goes hand in hand with multiplication (or sets of). The act of sharing can be confused with putting together equal sets of things so practise at that may be a starting point.
Share duties with other children (for equality here, the duties need to be the same - or sharing can take place over time).
the activities can be endless.
Once they understand number, selection of appropriate starting numbers of things must be considered so that sharing leads to a natural number. This is usually a skill for a supervising adult (as they need an excellent grasp of multiples and number bonds) therefore adds a level of abstraction that children need to get over. Some find this very difficult to overcome.