Sunan An-Nasa'i - سنن النسائي
23. The Book of Zakah - كتاب الزكاة
53) Chapter: Giving Charity When You Are Self-Sufficient
It was narrated from Abu Hurairah that the Messenger of Allah said:
"The best of charity is that which is given when you are self-sufficient, and the upper hand is better than the lower hand, and start with those for whom you are responsible."
53) باب الصَّدَقَةِ عَنْ ظَهْرِ، غِنًى
أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا بَكْرٌ، عَنِ ابْنِ عَجْلاَنَ، عَنْ أَبِيهِ، عَنْ أَبِي هُرَيْرَةَ، عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم قَالَ . " خَيْرُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًى وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَابْدَأْ بِمَنْ تَعُولُ "