Musannaf Ibn Abi Shayba 16:859

Abu Bakr narrated to us, he said: Yazid bin Harun narrated to us, he said: Asbagh bin Zaid informed us, he said: Abu al-Ala’ narrated to us, from Abu Umamah, who said: Umar bin al-Khattab wore a new garment and said: "Praise be to Allah who has clothed me with that by which I cover my nakedness and adorn myself in my life." Then he said: I heard the Messenger of Allah (peace and blessings of Allah be upon him) saying: "Whoever wears a new garment and says: 'Praise be to Allah who has clothed me with that by which I cover my nakedness and adorn myself in my life,' then proceeds to the garment which has become worn out—or he said: 'discarded'—and gives it as charity, he shall be under the protection of Allah, in the keeping of Allah, and in the covering of Allah, both living and dead." He said it three times.