Mishkat al-Masabih 6 Zakat كتاب الزكاة 154

عَنْ أَبِي هُرَيْرَةَ وَحَكِيمِ بْنِ حِزَامٍ قَالَا: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «خَيْرُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًى وأبدأ بِمن تعول» . رَوَاهُ البُخَارِيّ وَمُسلم عَن حَكِيم وَحده

Abu Huraira and Hakim b. Hizam reported God’s messenger as saying, “The best sadaqa is that which leaves a competence; and begin with those for whom you are responsible.” Bukhari transmitted it, but Muslim transmitted it from Hakim alone.