Yazid bin Abi 'Ubaid يزيد بن أبي عبيد · The Book of Zakah

"We came to Al-Madinah and the Messenger of Allah was standing on the Minbar addressing the people and saying: 'The hand which gives is the upper hand. Start with those for whom you are responsible; your mother, your father, your sister, your brother, then the next closest, and the next closet."'