It is narrated from Hazrat Abu Huraira (may Allah be pleased with him) that the Holy Prophet (peace and blessings be upon him) said: The best charity is that which is given from surplus wealth. The upper hand is better than the lower hand, and you should begin charity and alms with those who are under your responsibility.
Hadith Referenceمسند احمد / مسند المكثرين من الصحابة / 9613