Musnad Ahmad 30:2255

'Affan narrated to us, 'Abd al-Wahid ibn Ziyad narrated to us, he said: 'Umarah ibn al-Qa'qa' ibn Shubrumah al-Dabbi narrated to us, he said: Abu Zur'ah ibn 'Amr ibn Jarir narrated to us, he said: Abu Hurayrah narrated to us, he said: A man came to the Prophet, may God bless him and grant him peace, and said: "O Messenger of God, which charity is the greatest?" He said: "That you give charity while you are healthy and stingy, fearing poverty and hoping for longevity. And do not delay until, when it reaches the throat, you say: 'For so-and-so is such-and-such, and for so-and-so is such-and-such,' when it has already become for so-and-so."