عَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ سُئِلَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَآلِهِ وَسَلَّمَ أَيُّ الصَّدَقَةِ أَفْضَلُ قَالَ لَتُنَبَّأَنَّ أَنْ تَتَصَدَّقَ وَأَنْتَ صَحِيحٌ شَحِيحٌ تَأْمُلُ الْبَقَاءَ وَتَخَافُ الْفَقْرَ وَلَا تُمْهِلْ حَتَّى إِذَا بَلَغَتِ الْحُلْقُومَ قُلْتَ لِفُلَانٍ كَذَا وَلِفُلَانٍ كَذَا أَلَا وَقَدْ كَانَ لِفُلَانٍ
It is narrated from Sayyiduna Abu Hurairah (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) was asked: "Which charity is the best?" He (peace and blessings be upon him) said: "Certainly, certainly, you shall be informed. Its form is that when you give charity, you are healthy, desirous, hopeful of life, and fearful of poverty and hardship. And do not delay in this matter so much that when the soul reaches the throat, you begin to say: 'Give this much to so-and-so, give that much to so-and-so.' Beware, by then that wealth has already become the property of so-and-so and so-and-so."