Musnad Ahmad 31:368

Mu'awiyah narrated to us, Shayban narrated to us, from Firas, from 'Atiyyah, from Abu Sa'id, from the Prophet of Allah, peace be upon him, who said: "Charity is not lawful for a wealthy person, unless he has a poor neighbor, and he invites him to eat with him, or he is a wayfarer, or he is in the way of Allah."