If it is useful for your users, then just do it, Google understands that and will reward you for providing valuable content, but you also loose some PageRank for linking externally.
When you link to any external website from your site, based on the total number of links in your page, some of your link equity will be passed onto that external site. Thus, causing you to loose some PageRank.
However, in return, Google gives you a trust score. Now, I don't know the weightage of both (PageRank & Trust Score) in their algorighm, but it does give you some benefits. Hence, if it is useful for your users then go ahead and mention those links. Don't think about a penalty.
The trust score is calculated by analysing both the sites. For example, if you're talking about WordPress and mention a website link which also talks about WordPress, then, Google gives you a trust score.
Again, trust score varies (I don't know in detail about it. So I will explain interms of high, medium and low scores) based on how you link the other site.
If your title says "WordPress optimization tips", and you mention a link to an article, which also talks about the same thing, then, both of you get a high trust score, because your article title matches with other site's article title. A medium trust score given by Google if your heading (in the article) is matching with the other site's article. For example, let's say in your article you have an h2 or h3 heading with the following text:
"optimizate your wordpress images"
... and, you link to a site that has its article title as "How to optimize your WordPress images?", then, you get a medium trust score.
A low trustscore is given by Google, when you mention another website's link on your article paragraph instead of the headings.
Remember: Google only cares whether your content is valuable to the user. Their algorithms are well equipped to figure this out, somehow. If some marketing blogs claim that linking out to authority sites would boost your SEO ranks, then it's BS. Google can identify such links and give you a trust score based on article's relevancy. If you just mention authority sites everywhere, then, you're only loosing your PageRank, and in returns you're getting zero/very low value.