Al-Lu'lu Wal-Marjan 611 — The Book of Zakât

Abu Hurairah Narrated from:

A man came to the Prophet صلى الله عليه وسلم and asked, "O Allâh's Messenger! Which charity is the most superior in reward?" He replied, "The charity which you practice while you are healthy, niggardly and afraid of poverty and wish to become wealthy. Do not delay it to the time of approaching death and then say, 'Give so much to such and such, and so much to such and such.' [(As it has already belonged to such and such. (i.e. his heirs))]." ( Sahîh Al-Bukhârî, Hadîth No. 500, Vol. 2 ) hand is that which spends and the lower hand is that which receives.