Abu Habibah al-Ta'i (may Allah have mercy on him) said: I met Sayyiduna Abu al-Darda' (may Allah be pleased with him) and said: A brother of mine has died and has bequeathed a portion of his wealth to me (to distribute). Where should I put it: among the poor, the mujahidun, or in freeing slaves? He said: As for me, if I were (in your place), I would not consider anything equal to the mujahidun, because the Messenger of Allah (peace and blessings be upon him) said: "The one who frees (a slave) at the time of death is like one who gives a gift after he has eaten his fill."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب العتق / 21315