حَدَّثَنَا أَبُو نُعَيْمٍ ، حَدَّثَنَا عَمْرُو بْنُ عُثْمَانَ ، قَالَ : سَمِعْتُ مُوسَى بْنَ طَلْحَةَ يَذْكُرُ، عَنْ حَكِيمِ بْنِ حِزَامٍ ، قَالَ : قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ :" خَيْرُ الصَّدَقَةِ عَنْ ظَهْرِ غِنًى، وَالْيَدُ الْعُلْيَا خَيْرٌ مِنْ الْيَدِ السُّفْلَى، وَابْدَأْ بِمَنْ تَعُولُ "

Abu Nu`aym told us, Amr bin Uthman told us, he said: I heard Musa bin Talha mentioning, on the authority of Hakim bin Hazzam, he said: The Messenger of God said: May God’s prayers and peace be upon him: “The best charity is that of wealth, and the upper hand is better than the lower hand. Start with those you depend on.”