All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
The most beloved act of charity by Allaah is the obligatory charity, i.e. Zakat, which a person gives for the Sake of Allaah while fearing poverty and hoping to become rich. The evidence about this is the Qudsi narration which reads: “The most beloved action to Me by which My Slave seeks to get nearer to Me is by performing the obligation which I enjoined on him.” [Ahmad]. This is evidence that the obligatory charity is most beloved to Allaah than the optional charity. The other evidence is the saying of the Prophet when he was asked which act of charity is most rewarded, and he answered: “It is to give charity while you are in a good health and poor fearing further poverty and hoping to become rich.” [Al-Bukhari and Muslim].
For more benefit, please refer to Fatwa 90156.
Allaah Knows best.