Musnad Ahmad 26:711

I read to my father: Al-Qasim ibn Malik narrated to you, saying: Al-Hajari informed us, from Abu al-Ahwas, from Abdullah, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "The hands are three: The hand of Allah is the uppermost, the hand of the giver is the one that follows it, and the hand of the beggar is the lowermost."