It is narrated from Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him), as a marfu' report, that the Prophet (peace and blessings be upon him) said: "Do you know which charity is the best?" The Companions (may Allah be pleased with them) said: "Allah and His Messenger (peace and blessings be upon him) know best." He (peace and blessings be upon him) said: "The maniha, that is, a person gives someone a dirham (as a temporary loan), or the back of a riding animal (for riding)."
Imam al-Tabarani (may Allah have mercy on him) said: "No one narrated this hadith from Simak bin Harb except Hafs bin Jumay', and Umar bin Yahya is alone in narrating it."
Hadith Referenceالمعجم الأوسط / باب الميم / 5326
Hadith Takhrij«أخرجه أحمد فى «مسنده» برقم: 4501، وأبو يعلى فى «مسنده» برقم: 5121، والبزار فى «مسنده» برقم: 1540، 1624، والطبراني فى «الكبير» برقم: 10029، والطبراني فى «الأوسط» برقم: 8322»