Abu Hurairah reported I asked Messenger of Allah ﷺ, What kind of sadaqah is most excellent? He replied What a man with little property can afford to give; and begin with those for whom you are responsible. (Using translation from Abū Dāʾūd 1677)
أَنَّهُ قَالَ يَا رَسُولَ اللهِ أَيُّ الصَّدَقَةِ أَفْضَلُ؟ قَالَ جُهْدُ الْمُقِلِّ وَابْدَأْ بِمَنْ تَعُولُ