The Book of Zakah
23/53. Chapter:
Giving Charity When You Are Self-Sufficient
Sunan an-Nasai
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 " .
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."
Reference : Sunan an-Nasa'i 2534In-book reference : Book 23, Hadith 100English translation : Vol. 3, Book 23, Hadith 2535