Sahih Muslim 1034
Sahih Muslim · Book 12: The Book of Zakat · The upper hand is better than the lower hand, and the upper hand is the one that gives and the lower hand is the one that receives
Hakim b. Hizam reported Allah's Messenger (ﷺ) having said this:
حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ ، وَمُحَمَّدُ بْنُ حَاتِمٍ ، وَأَحْمَدُ بْنُ عَبْدَةَ ، جَمِيعًا عَنْ يَحْيَى الْقَطَّانِ ، - قَالَ ابْنُ بَشَّارٍ حَدَّثَنَا يَحْيَى، - حَدَّثَنَا عَمْرُو بْنُ عُثْمَانَ ، قَالَ سَمِعْتُ مُوسَى بْنَ طَلْحَةَ ، يُحَدِّثُ أَنَّ حَكِيمَ بْنَ حِزَامٍ ، حَدَّثَهُ أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ " أَفْضَلُ الصَّدَقَةِ - أَوْ خَيْرُ الصَّدَقَةِ - عَنْ ظَهْرِ غِنًى وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَابْدَأْ بِمَنْ تَعُولُ " .
The most excellent Sadaqa or the best of Sadaqa is that after giving which the (giver) remains rich and the upper hand is better than the lower hand, and begin from the members of your household.