What is the best to give for the alms given at the end of Ramadan?

Question : And the best, according to Abu 'Abdullah, is to give dates, based on what Mujahid narrated: "I said to Ibn 'Umar: Allah has made things abundant, and wheat is better than dates." He said: "My companions have taken a path, and I love to follow it. I prefer to emulate them over anything else." Ahmad is the same. After dates comes wheat, because it is more beneficial and of better quality.

Answer : Meaning, the rest are equal, and the best is to give what is most beneficial to the poor. This is the correct view: what is most beneficial to the poor, because the purpose of it is to benefit the poor. For this reason, Ibn 'Abbas (may Allah be pleased with him and his father) said that the Prophet (peace and blessings be upon him) and whatever is most beneficial to them is more appropriate. However, Ibn 'Umar (may Allah be pleased with him) had as his principle the complete pursuit of the Sunnah, to the extent that he took an unusual path in emulating the Messenger (peace and blessings be upon him). He emulated him (peace and blessings be upon him) even in matters that occurred by coincidence without intention. He would even wait for the place where the Messenger (peace and blessings be upon him) urinated, then go down and urinate in it, due to the intensity of his pursuit. But Shaykh al-Islam said that the majority of the Companions differed from him in this.