A man came to the Prophet ﷺ and asked, "Messenger of Allah, which charity is greatest in reward?"He replied, "That you give in charity while you are healthy and stingy, fearing poverty and hoping for long life. Do not delay until your soul reaches your throat, and only then say, 'So much goes to so-and-so, and so much to so-and-so,' when it has already become the property of so-and-so."
حدثنا عفان حدثنا عبد الواحد بن زياد قال حدثنا عمارة بن القعقاع بن شبرمة الضبي قال أخبرنا أبو زرعة بن عمرو بن جرير قال
جاء رجل إلى النبي ﷺ فقال يا رسول الله أي الصدقة أعظم قال أن تتصدق وأنت صحيح شحيح تخشى الفقر وتأمل البقاء ولا تمهل حتى إذا بلغت الحلقوم قلت لفلان كذا ولفلان كذا وقد كان لفلان
Its isnad is sahih. It was mentioned previously in 2/231. The hadith was narrated by Muslim, 2/716, in the chapter on zakat, on the charity of the healthy and stingy person, and by Nasai, 5/68, in the chapter on zakat, which charity is best, and by Ibn Majah, 2/903, number 2706.