Abu Habibah (may Allah have mercy on him) said: A man bequeathed to me a portion of his wealth for me to place (where it should go). So I came to Abu al-Darda (may Allah be pleased with him) and sought his advice about (giving it to) the poor or the Muhajirun. He said: As for me, if I were (in your place), I would not consider anyone equal to the Muhajirun. I heard the Messenger of Allah (peace and blessings be upon him) say: "The example of 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 الزكاة / 7833