ENOfficial
It was narrated from Abu Hurairah that the Messenger of Allah (ﷺ) said: "The best of charity is that which is given when you are self-sufficient, and the upper hand is better than the lower hand, and start with those for whom you are responsible."
Source: sunnah.com
Other translations
Arabic
أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا بَكْرٌ، عَنِ ابْنِ عَجْلاَنَ، عَنْ أَبِيهِ، عَنْ أَبِي هُرَيْرَةَ، عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم قَالَ " خَيْرُ الصَّدَقَةِ مَا كَانَ عَنْ ظَهْرِ غِنًى وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَابْدَأْ بِمَنْ تَعُولُ " .
sunnah.com