Musnad Ahmad 30:2485

Yahya narrated to us, from Abd al-Malik, who said: Ata narrated to us, from Abu Hurayrah, from the Prophet (peace and blessings of Allah be upon him): "The best charity is that which is given out of surplus wealth, and the upper hand is better than the lower hand, and begin with those whom you support." Yahya said on one occasion: "There is no charity except out of surplus wealth."