Sahih Al Bukhari Hadith Number 1426

Narrated Abu Huraira: The Prophet (peace be upon him) said, “The best charity is that which is practiced by a wealthy person. And start giving first to your dependents.”

24  Obligatory Charity Tax (Zakat)
Hadith number 1426
Volume no 2
Chapter: 18 (The wealthy only are required to give in charity)