It is narrated from Sayyiduna Abu Sa'id al-Khudri (may Allah be pleased with him) that the Prophet (peace and blessings be upon him) said: "Charity is not lawful for a wealthy person, except for the wealthy person who fights in the path of Allah, or who is a traveller, or (when) a needy neighbour of yours is given charity and he gives you a gift."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الصدقات / 13199