Musannaf Ibn Abi Shayba 13:167

Abu Mu'awiyah narrated to us, from Isa ibn al-Musayyib, from al-Sha'bi, from Uthman, that he said: "Charity is not valid until it is taken possession of, except for the child between his two parents; for if one of them takes possession of it for him, it is a valid possession."