Sunan Ibn Majah 1841

Abu Sa'eed Al-Khudri narrated that:the Messenger of Allah said: “Charity is not permissible for a rich man except in five cases: One who is appointed to collect it, a warrior fighting in the cause of Allah, a rich man who buys it with his own money, a poor man who receives the charity and gives it as a gift to a rich man, and a debtor.”