Sahih al-Bukhari 5356

Saʿid ibn ʿUfair narrated to us: He said: al-Layth told me: ʿAbd al-Rahman ibn Khalid ibn Musafir told me, from Ibn Shihab, from Ibn al-Musayyab, from Abu Hurayrah, that the Messenger of God, peace and blessings be upon him, said: “The best charity is that given from surplus means. Begin with those for whom you are responsible.”