Hafs bin Maysarah (may Allah have mercy on him) narrated it from Musa bin Uqbah, and from him the wording was reported as: "And the upper hand is the one that spends."
Hafs (may Allah have mercy on him) narrates: Musa (may Allah have mercy on him) mentioned this hadith. [Sahih] See the previous one.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7882