Musannaf Ibn Abi Shayba 13:1206

Abu Bakr narrated to us, he said: Waki’ narrated to us, from Isra’il, from al-Sha’bi, regarding a man who had a debt owed to him by another man, and he (the creditor) offered it to him (as a gift or settlement): He said: "No, not until he takes possession of it."