حَدَّثَنَا مُحَمَّدُ بْنُ عِمْرَانَ بْنِ أَبِي لَيْلَى، قَالَ: حَدَّثَنَا أَيُّوبُ بْنُ جَابِرٍ الْحَنَفِيُّ، عَنْ آدَمَ بْنِ عَلِيٍّ، عَنِ ابْنِ عُمَرَ: مَا أَنْفَقَ الرَّجُلُ عَلَى نَفْسِهِ وَأَهْلِهِ يَحْتَسِبُهَا إِلاَّ آجَرَهُ اللَّهُ تَعَالَى فِيهَا، وَابْدَأْ بِمَنْ تَعُولُ، فَإِنْ كَانَ فَضْلاً فَالأَقْرَبَ الأَقْرَبَ، وَإِنْ كَانَ فَضْلاً فَنَاوِلْ.
Ibn 'Umar said, "Nothing that a man spends on himself and his family, anticipating a reward from Allah, will fail to be rewarded by Allah Almighty. He should begin with those whose support is his responsibility. If there is something left over, he should spend it on his next nearest relative and then the next nearest. If there is still something left over, he can give it away."
Cited in Al-Adab al-Mufrad (No. 62).