Musannaf Ibn Abi Shayba 13:2281

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: ‘Abd al-‘Aziz ibn Siyah narrated to us, from Habib ibn Abi ‘Amrah, from Sa’id ibn Jubayr, from Ibn ‘Abbas, he said: "That I lend one hundred dirhams twice is more beloved to me than that I give them as charity once."