أَخْبَرَنَا أَبُو بَكْرِ بْنُ نَافِعٍ، قَالَ حَدَّثَنَا بَهْزٌ، قَالَ حَدَّثَنَا حَمَّادٌ، قَالَ حَدَّثَنَا ثَابِتٌ، عَنْ أَنَسٍ، قَالَ لَمَّا نَزَلَتْ هَذِهِ الآيَةُ ‏‏{‏ لَنْ تَنَالُوا الْبِرَّ حَتَّى تُنْفِقُوا مِمَّا تُحِبُّونَ ‏}‏ قَالَ أَبُو طَلْحَةَ إِنَّ رَبَّنَا لَيَسْأَلُنَا عَنْ أَمْوَالِنَا فَأُشْهِدُكَ يَا رَسُولَ اللَّهِ أَنِّي قَدْ جَعَلْتُ أَرْضِي لِلَّهِ ‏.‏ فَقَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏اجْعَلْهَا فِي قَرَابَتِكَفِي حَسَّانَ بْنِ ثَابِتٍ وَأُبَىِّ بْنِ كَعْبٍ
Translation
It was narrated that Anas said

"When this Verse was revealed -'By no means shall you attain Al Birr (piety, righteousness--here it means Allah's reward, i.e. Paradise), unless you spend (in Allah's cause) of that which you love'- Abu Talha said: 'Our Lord will ask us about our wealth. I adjure you, O Messenger of Allah! I am giving my land to Allah.' The Messenger of Allah said: 'Make it for your relatives, Hassan bin Thabit and Ubayy bin Ka'b.'"