Sahih al-Bukhari 4668
Sahih al-Bukhari · Book 65: Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)) · The Statement of Allah "Those who defame such of the believers who give charity (in Allah's Cause) voluntarily..." (V.9:79)
Narrated Abu Mas`ud:
حَدَّثَنِي بِشْرُ بْنُ خَالِدٍ أَبُو مُحَمَّدٍ ، أَخْبَرَنَا مُحَمَّدُ بْنُ جَعْفَرٍ ، عَنْ شُعْبَةَ ، عَنْ سُلَيْمَانَ ، عَنْ أَبِي وَائِلٍ ، عَنْ أَبِي مَسْعُودٍ ، قَالَ لَمَّا أُمِرْنَا بِالصَّدَقَةِ كُنَّا نَتَحَامَلُ فَجَاءَ أَبُو عَقِيلٍ بِنِصْفِ صَاعٍ، وَجَاءَ إِنْسَانٌ بِأَكْثَرَ مِنْهُ، فَقَالَ الْمُنَافِقُونَ إِنَّ اللَّهَ لَغَنِيٌّ عَنْ صَدَقَةِ هَذَا، وَمَا فَعَلَ هَذَا الآخَرُ إِلاَّ رِئَاءً. فَنَزَلَتْ {الَّذِينَ يَلْمِزُونَ الْمُطَّوِّعِينَ مِنَ الْمُؤْمِنِينَ فِي الصَّدَقَاتِ وَالَّذِينَ لاَ يَجِدُونَ إِلاَّ جُهْدَهُمْ} الآيَةَ.
When we were ordered to give alms, we began to work as porters (to earn something we could give in charity). Abu `Aqil came with one half of a Sa` (special measure for food grains) and another person brought more than he did. So the hypocrites said, "Allah is not in need of the alms of this (i.e. Abu `Aqil); and this other person did not give alms but for showing off." Then Allah revealed:-- 'Those who criticize such of the Believers who give charity voluntarily and those who could not find to give in charity except what is available to them.' (9.79)