Majma al-Zawaid — Hadith 4535

Sayyiduna Abu Rimthah (may Allah be pleased with him) narrates: I came to the Prophet (peace and blessings be upon him) while he was delivering a sermon, and he said: "The giving hand is the upper one. (When you spend, spend in this way, that first come) your mother, your father, your sister, your brother, and then your closest relatives, degree by degree."
Ahmad recorded it, and al-Tabarani recorded it in al-Mu'jam al-Kabir; its chain contains al-Mas'udi, who is thiqah (trustworthy), but his memory became confused (ikhtilat).