It is narrated from Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "The upper hand (the giver) is better than the lower hand (the receiver). Begin (your spending) with those you support: your mother, your father, your sister and your brother, then whoever is next closest."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 10367