Sahih al-Bukhari 2748

Muhammad ibn al-ʿAlaʾ narrated to us; Abu Usama narrated to us, from Sufyan, from ʿUmara, from Abu Zurʿa, from Abu Hurayra (may Allah be pleased with him), who said: A man asked the Prophet, “Messenger of Allah, which charity is best?” He replied, “That you give charity while healthy and eager for wealth, hoping to become rich and fearing poverty. Do not delay until the soul reaches the throat, then say, ‘Give this much to so-and-so and this much to so-and-so,’ when it already belongs to so-and-so”—that is, the heirs.