It is narrated from Sayyiduna Imran bin Husayn and Sayyiduna Samurah bin Jundub (may Allah be pleased with them both) that the Prophet of Allah (peace and blessings be upon him) said: "The upper hand is better than the lower hand. And in spending, begin with those you are responsible for: your mother and your father, then whoever is closest to you, then whoever is closest after that."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 15412