Sunan an-Nasa'i 2534

أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا بَكْرٌ، عَنِ ابْنِ عَجْلاَنَ، عَنْ أَبِيهِ، عَنْ أَبِي هُرَيْرَةَ، عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم قَالَ ‏ "‏ خَيْرُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًى وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَابْدَأْ بِمَنْ تَعُولُ ‏"‏ ‏.‏

It was narrated from Abu Hurairah that the Messenger of Allah said:"The best of charity is that which is given when you are self-sufficient, and the upper hand is better than the lower hand, and start with those for whom you are responsible

Reference

Sunan an-Nasa'i 2534

In-book

Book 23, Hadith 100