Abu Sa'id al-Khudri (may Allah be pleased with him) says that the Prophet (peace and blessings be upon him) said: "Charity is not lawful for a wealthy person, but five people are exempted: (1) the collector, (2) a man who bought the charity item with his own wealth, (3) (a wealthy man to whom) a poor man gave a gift, (4) a man burdened with a debt or penalty, (5) one who fights in the path of Allah."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الصدقات / 13167