Musnad Ahmad 30:3093

Muhammad ibn Ja'far narrated to us, Shu'bah narrated to us, from Sulayman, who said: I heard Dhakwan narrating from Abu Hurayrah, from the Prophet, peace and blessings of Allah be upon him, that he said: "The best of charity is that which leaves behind sufficiency. Give charity from what is in excess of your needs, and begin with those whom you support. And the upper hand is better than the lower hand."