Musnad Ahmad 33:611

Musa narrated to us, Ibn Lahi'ah narrated to us, from Abu al-Zubayr, from Jabir, who said: I heard the Prophet, peace and blessings of Allah be upon him, saying: "The best charity is charity [given] from what is surplus to one's needs. And begin with those whom you support. And the upper hand is better than the lower hand."