Sahih Ibn Khuzaymah

Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates 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 greatest in reward?" The Prophet (peace and blessings be upon him) replied: "That you give charity while you are healthy, desiring wealth, fearing poverty, and hoping for life. Do not delay until the soul reaches the throat, then you say, 'Give so much to so-and-so, and so much to so-and-so.' By then, it has already become the property of others." Imam Abu Bakr (may Allah have mercy on him) says that these words, "by then, it has already become the property of others," refer to the same issue about which it is said that when the time is near, it is permissible to say that the time has come, and "dakhala al-waqt" (the time has come) is said when the time is near, and this wealth has become the property of others even if the time has not yet come. Because the statement of the Prophet (peace and blessings be upon him) that "this wealth has now become the property of others" means that the person's death is now near, as the soul is at the throat, so this wealth will now go to others. It does not mean that before his soul departs, this wealth has already become the property of others. In the same way, the statement of Sayyiduna Abu Bakr Siddiq (may Allah be pleased with him) that indeed so-and-so is his heir.