Musnad Ahmad Hadith 9768

It is narrated from Abu Huraira (may Allah be pleased with him) that a man came to the presence of the Prophet and said, "O Messenger of Allah (ﷺ), at what time is giving charity most rewarding?" The Noble Prophet (ﷺ) said, "The best charity is that which you give while you are healthy, desiring wealth, fearing poverty, and hoping to live longer. Do not delay charity until the soul reaches the throat, and then you begin to say, 'Give this much to so-and-so and that much to so-and-so,' for by then it already belongs to so-and-so (the heirs)."