Sayyiduna 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, apart from five wealthy people: (1) the one who collects the charity (the collector), (2) a man who bought the charity item with his own wealth, (3) a man burdened with a debt, (4) the warrior who fights in the path of Allah, and (5) the wealthy man to whom a poor man, who had been given charity, gave it as a gift."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الصدقات / 13196