Mishkat al-Masabih 6 Zakat كتاب الزكاة 174

وَعَنْ أَبِي مُوسَى الْأَشْعَرِيِّ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «الْخَازِنُ الْمُسْلِمُ الْأَمِينُ الَّذِي يُعْطِي مَا أُمِرَ بِهِ كَامِلًا مُوَفَّرًا طَيِّبَةً بِهِ نَفْسُهُ فَيَدْفَعُهُ إِلَى الَّذِي أَمر لَهُ بِهِ أحد المتصدقين»

Abu Musa al-Ash’ari reported God’s messenger as saying, “The faithful Muslim storekeeper who gives what he is commanded completely and in full with a good will, and delivers it to the one to whom he was told to give it, is one of the two* who give sadaqa .” (Bukhari and Muslim.) * The two are his master and himself.