وَعَنْ أَبِي هُرَيْرَةَ قَالَ: قَالَ رَجُلٌ: يَا رَسُولَ اللَّهِ أَيُّ الصَّدَقَةِ أَعْظَمُ أَجْرًا؟ قَالَ: " أَنْ تَصَدَّقَ وَأَنْتَ صَحِيحٌ شَحِيحٌ تَخْشَى الْفَقْرَ وَتَأْمُلُ الْغِنَى وَلَا تُمْهِلَ حَتَّى إِذَا بَلَغَتِ الْحُلْقُومَ قُلْتَ: لِفُلَانٍ كَذَا وَلِفُلَانٍ كَذَا وَقَدْ كَانَ لِفُلَانٍ "

Abu Huraira told that when a man asked God’s messenger which sadaqa produced the greatest reward he replied, “That which you give when you are healthy and inclined to be mean, fearing poverty and hoping for a competence. Do not put it off and then say when you are about to die that you give such and such to so and so and such and such to so and so when it has already become the property of so and so.”* (Bukhari and Muslim.) * i.e. by inheritance.