Mishkat al-Masabih 6 Zakat كتاب الزكاة 97

وَعَنْ أَبِي سَعِيدٍ الْخُدْرِيِّ رَضِيَ اللَّهُ عَنْهُ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «لَأَنْ يَتَصَدَّقَ الْمَرْءُ فِي حَيَاتِهِ بِدِرْهَمٍ خَيْرٌ لَهُ مِنْ أَنْ يَتَصَدَّقَ بِمِائَةٍ عِنْدِ مَوته» . رَوَاهُ أَبُو دَاوُد

Abu Sa’id al-Khudri reported God’s messenger as saying, “It is better for a man to give a dirham as sadaqa during his lifetime than to give a hundred at the time of his death.” Abu Dawud transmitted it.