كتاب الزكاة
12  
The Book of Zakat
(32)
Chapter: The upper hand is better than the lower hand, and the upper hand is the one that gives and the lower hand is the one that receives
(32)
باب بَيَانِ أَنَّ الْيَدَ الْعُلْيَا خَيْرٌ مِنْ الْيَدِ السُّفْلَى وَأَنَّ الْيَدَ الْعُلْيَا هِيَ الْمُنْفِقَةُ وَأَنَّ السُّفْلَى هِيَ الْآخِذَةُ
Sahih Muslim 1033

Abdullah b. Umar reported that as Allah's Messenger (ﷺ) was sitting on the pulpit and talking about Sadaqa and abstention from begging, he said:

The upper hand is better than the lower one, the upper being the one which bestows and the lower one which begs.
حَدَّثَنَا قُتَيْبَةُ بْنُ سَعِيدٍ، عَنْ مَالِكِ بْنِ أَنَسٍ، فِيمَا قُرِئَ عَلَيْهِ عَنْ نَافِعٍ، عَنْ عَبْدِ، اللَّهِ بْنِ عُمَرَ أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ وَهُوَ عَلَى الْمِنْبَرِ وَهُوَ يَذْكُرُ الصَّدَقَةَ وَالتَّعَفُّفَ عَنِ الْمَسْأَلَةِ ‏ "‏ الْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى وَالْيَدُ الْعُلْيَا الْمُنْفِقَةُ وَالسُّفْلَى السَّائِلَةُ ‏"‏ ‏.‏
Reference : Sahih Muslim 1033
In-book reference : Book 12, Hadith 122
USC-MSA web (English) reference : Book 5, Hadith 2253
  (deprecated numbering scheme)