حَدَّثَنَا أَبُو بَكْرِ بْنُ أَبِي شَيْبَةَ، حَدَّثَنَا يَزِيدُ بْنُ هَارُونَ، أَنْبَأَنَا حَرِيزُ بْنُ عُثْمَانَ، حَدَّثَنِي عَبْدُ الرَّحْمَنِ بْنُ مَيْسَرَةَ، عَنْ جُبَيْرِ بْنِ نُفَيْرٍ، عَنْ بُسْرِ بْنِ جَحَّاشٍ الْقُرَشِيِّ، قَالَ بَزَقَ النَّبِيُّ صلى الله عليه وسلم فِي كَفِّهِ ثُمَّ وَضَعَ أَصْبُعَهُ السَّبَّابَةَ وَقَالَ ‏"‏ يَقُولُ اللَّهُ عَزَّ وَجَلَّ أَنَّى تُعْجِزُنِي ابْنَ آدَمَ وَقَدْ خَلَقْتُكَ مِنْ مِثْلِ هَذِهِ فَإِذَا بَلَغَتْ نَفْسُكَ هَذِهِ - وَأَشَارَ إِلَى حَلْقِهِ - قُلْتَ أَتَصَدَّقُ وَأَنَّى أَوَانُ الصَّدَقَةِ ‏"‏ ‏.‏

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?” Translation Not Available

Book reference: Sunan Ibn Majah Book 22 Hadith 2707
Web reference: Sunan Ibn Majah Volume 3 Book 22 Hadith 2707