Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said: "Charity reaches the Hand of Allah before it reaches the hand of the one who asks," then he recited this verse: "And it is He who accepts repentance from His servants, pardons sins and knows what you do" [Surah al-Shura: 25].
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 8539