Sayyiduna Anas (may Allah be pleased with him) narrated: The Prophet (peace and blessings be upon him) said: "The one who gives out of abundance does not have a greater reward than the one who accepts it, when he is in need."
Al-Tabarani recorded it in al-Mu'jam al-Kabir; its chain contains a narrator, A'idh bin Surayj, and he is da'if (weak).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الزكاة / 4562