Musnad Ahmad 30:2640

Waki’ narrated to us, from Sufyan, from ‘Amarah ibn al-Qa’qa’, from Abu Zur’ah, from Abu Hurayrah, who said: A man said: "O Messenger of Allah, which charity is best?" He said: "That you give charity while you are stingy or healthy, hoping for life and fearing poverty. 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 belonged [to them]."