Sunan an Nasai 2543
The Book of Zakah
أَخْبَرَنَا عَمْرُو بْنُ عَلِيٍّ، قَالَ حَدَّثَنَا يَحْيَى، قَالَ حَدَّثَنَا عَمْرُو بْنُ عُثْمَانَ، قَالَ سَمِعْتُ مُوسَى بْنَ طَلْحَةَ، أَنَّ حَكِيمَ بْنَ حِزَامٍ، حَدَّثَهُ قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم " أَفْضَلُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًى وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَابْدَأْ بِمَنْ تَعُولُ " .
Hakim bin Hizam said:"The Messenger of Allah said: "The best kind of charity is that which is given when you are rich, and the upper hand is better than the lower hand, and start with those for whom you are responsible
Grading: Abu Ghuddah: Sahih · Al-Albani: Sahih · Zubair Ali Zai: Sahih Muslim
Text from the public-domain hadith-api dataset. Numbering follows that dataset and can differ by a few from some printed editions — check the wording, not only the number.