Sayyiduna Rafi' bin Khadij (may Allah be pleased with him) says: The Messenger of Allah (peace and blessings be upon him) said: "The hand of the giver is the upper one and the hand of the taker is the lower one, until the Day of Resurrection."
Hadith Referenceالمعجم الكبير للطبراني / باب الراء / 4388