It was narrated that Abu Hurairah said:
A man came to the Prophet and said: 'O Messenger of Allah, what kind of charity brings the greatest reward?' He said: 'To give in charity when you are healthy and feeling miserly, and fearing poverty and hoping for a long life. Do not wait until the (death rattle) reaches the throat and then say: This is for so and so, and it nearly became the property of so and so (the heirs).'