"When the Messenger of Allah commanded us to give in charity, Abu 'Aqil give half a Sa', and another man brought much more than that. The hypocrites said: 'Allah has no need of the charity of the former, and the latter only did it to show off. Then the following was revealed: 'Those who defame such of the believers who give charity voluntarily, and such who could not find to give charity except what is available to them."'[1]
Reference: Sunan an-Nasa'i 2530 In-book : Book 23, Hadith 96 English translation : Vol. 3, Book 23, Hadith 2531
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