Sahih Muslim
The Book of Zakat (Kitab Al-Zakat)
Book Number: 005 / Hadith Number: 2253
Abdullah b. Umar reported that as Allah's Messenger (may peace be upon him) 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.