Sunan an-Nasa'i #2534 · The Book of Zakah

Sunan an-Nasa'iIt was narrated from Abu Hurairah that the Messenger of Allah said
Sunan an-Nasa'i · Book 23 · The Book of Zakah
Sunan an-Nasa'i · كتاب 23 · كتاب الزكاة
"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
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 ‏"‏ ‏.‏
Reference : Sunan an-Nasa'i 2534In-book reference : Book 23, Hadith 100