Ibn Majah(The Chapters on Wills – 14)

It was narrated that Busr bin Jahhash Al-Quraishi that the Prophet (pbuh) spat in his palm then pointed to it with his index finger and said: “Allah (SWT) says: ‘Do you think you can escape from My punishment, O son of Adam, when I have created you from something like this? When your soul reaches here’ – and (the Prophet (pbuh)) pointed to his throat – ‘You say: I give charity.’ But it is too late for charity?” (Sahih)