Abu Hurayra said, "A man came to the Messenger of Allah ﷺ and said, 'Messenger of Allah, which sadaqa has the best reward?' He said, 'By your father, you will learn of it. It is that you give sadaqa while you are healthy and avaricious, fearful of poverty and desirous of wealth. You should not delay it until you are at the point of death and then say, "This much is for so-and-so. This much is for so-and-so. This much is for so-and-so."'"

عَنْ أَبِي هُرَيْرَةَ جَاءَ رَجُلٌ إِلَى رَسُولِ اللهِ ﷺ فَقَالَ يَا رَسُولَ اللهِ أَيُّ الصَّدَقَةِ أَفْضَلُ أَجْرًا؟ قَالَ أَمَا وَأَبِيكَ لَتُنَبَّأَنَّهُ أَنْ تَصَدَّقَ وَأَنْتَ صَحِيحٌ شَحِيحٌ تَخْشَى الْفَقْرَ وَتَأْمُلُ الْغِنَى وَلاَ تُمْهِلْ حَتَّى إِذَا بَلَغَتِ الْحُلْقُومَ قُلْتَ لِفُلاَنٍ كَذَا وَلِفُلاَنٍ كَذَا وَقَدْ كَانَ لِفلانٍ

A man asked the Messenger of Allah ﷺ: Messenger of Allah, which sadaqah (charity) is the best ? He replied: (The best sadaqah is) that you give something as sadaqah (charity) when you are healthy, greedy, expect survival and fear poverty, and not that you postpone it until your death. and then you say: For so-and-so is such-and-such, and for so-and-so is such-and-such, while it was already for so-and-so. (Using translation from Abū Dāʾūd 2865)

"أفْضَلُ الصدقةِ: أن تصَّدَّقَ وأَنت صحيحٌ شحيحٌ، تَأمُلُ العيشَ، وتخشى الفَقرَ ولا تُمهِلْ حتى إذا بَلَغَت الحلقومَ قلت: لفلانٍ كذا، ولفلانٍ كذا، وقد كان لفلان".