Sa’id ibn Suwayd reported: Umar ibn Abdul Aziz, may Allah have mercy on him, said, “The best frugality is at a time of abundance, and the best forgiveness is at a time of power.”
Source: al-Tawāḍu’ wal-Khumūl 151
عَنْ سَعِيد بْن سُوَيْدٍ أَنَّ عُمَرَ بْنَ عَبْدِ الْعَزِيزِ رحمه الله قال إِنَّ أَفْضَلَ الْقَصْدِ عِنْدَ الْجِدَةِ وَأَفْضَلَ الْعَفْوِ عِنْدَ الْمَقْدِرَةِ
151 التواضع والخمول لابن أبي الدنيا