Sayyiduna Abu Hurayra ( radi Allahu anhu ) reported:
Someone asked Rasulullah Sallallaho alaihe wasallam,

“O Allah’s Messenger which charity is the most superior in reward?”
Rasulullah Sallallaho alaihe wasallam replied,
"When at the time of giving Sadaqah you are in good health,
you have greed for wealth,
you fear to become poor
and have a keen desire to become rich.
That is the opportunity;
Do not delay it to the time of approaching death and then say,
‘Give so much to such and such,
and so much to that (Masjid)
and that much to such and such (Madrassah),
although now the property belongs to so and so (heirs).

{ Bukhari, Mishkaat }