Mukhtasar Muslim

Sidna Abu Hurairah (may Allah be pleased with him) said that a man came to the Messenger of Allah (peace and blessings be upon him) and asked, "O Messenger of Allah (peace and blessings be upon him)! Which charity is the best and most rewarding?" He (peace and blessings be upon him) replied, "That you give charity while you are healthy and eager, fearing poverty and hoping for wealth. And do not delay giving charity until the soul reaches the throat and you begin to say, 'This is for so-and-so, and this wealth is for so-and-so,' while it has already become the property of so-and-so (i.e., as soon as you die, your heirs will take it)."