Mishkat al-Masabih
Abu Huraira asked God’s messenger what kind of sadaqa was most excellent and he replied, “What a man with little property can afford to give; and begin with those for whom you are responsible.” Abu Dawud transmitted it.
وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ قَالَ: يَا رَسُولَ اللَّهِ أَيُّ الصَّدَقَةِ أَفْضَلُ؟ قَالَ: «جُهْدُ الْمُقِلِّ وَابْدَأْ بِمَنْ تَعُولُ» . رَوَاهُ أَبُو دَاوُد
Reference