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 1035

Hakim b. Hizam reported:

I begged the Messenger of Allah (ﷺ), and he gave me. I again begged, he again gave me. I again begged, he again gave me, and then said: This property is green and sweet; he who receives it with a cheerful heart is blessed in it, and he who receives it with an avaricious mind would not be blessed in it, he being like one who eats without being satished, and the upper hand is better thad the lower hand.
حَدَّثَنَا أَبُو بَكْرِ بْنُ أَبِي شَيْبَةَ، وَعَمْرٌو النَّاقِدُ، قَالاَ حَدَّثَنَا سُفْيَانُ، عَنِ الزُّهْرِيِّ، عَنْ عُرْوَةَ بْنِ الزُّبَيْرِ، وَسَعِيدٍ، عَنْ حَكِيمِ بْنِ حِزَامٍ، قَالَ سَأَلْتُ النَّبِيَّ صلى الله عليه وسلم فَأَعْطَانِي ثُمَّ سَأَلْتُهُ فَأَعْطَانِي ثُمَّ سَأَلْتُهُ فَأَعْطَانِي ثُمَّ قَالَ ‏ "‏ إِنَّ هَذَا الْمَالَ خَضِرَةٌ حُلْوَةٌ فَمَنْ أَخَذَهُ بِطِيبِ نَفْسٍ بُورِكَ لَهُ فِيهِ وَمَنْ أَخَذَهُ بِإِشْرَافِ نَفْسٍ لَمْ يُبَارَكْ لَهُ فِيهِ وَكَانَ كَالَّذِي يَأْكُلُ وَلاَ يَشْبَعُ وَالْيَدُ الْعُلْيَا خَيْرٌ مِنَ الْيَدِ السُّفْلَى ‏"‏ ‏.‏
Reference : Sahih Muslim 1035
In-book reference : Book 12, Hadith 124
USC-MSA web (English) reference : Book 5, Hadith 2255
  (deprecated numbering scheme)