It is narrated from Sayyiduna Ibn Mas'ud (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "There are three kinds of hands: Allah's hand is the highest, the hand of the giver comes after that, and the hand of the receiver is the lowest."
Hadith Referenceمسند احمد / مسند المكثرين من الصحابة / 4261
Hadith Gradingحکم دارالسلام:صحيح لغيره، وهذا إسناد حسن فى الشواهد، إبراهيم الهجري لين الحديث.