Musannaf Ibn Abi Shayba 34:311

Ibn al-Washa’ narrated to us, Abu Uthman Sa’id ibn al-Hakam al-Sulami al-Dimashqi—known as al-Fandi—narrated to us, I read from his book verbatim, Hisham ibn Khalid narrated to us, Baqiyyah narrated to us, al-‘Ala’ ibn Sulayman narrated to us, from al-Farawi, from Abu Dharr, who said: The Messenger of Allah (may Allah bless him and grant him peace) said: "The first to enter Paradise is the truthful merchant."