Musannaf Ibn Abi Shayba 13:141

Waki’ narrated to us, from Hisham al-Dastawa’i, from Qatadah, from Bashir ibn Nahik, from Abu Hurayrah, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "If a man becomes bankrupt, and a man finds his merchandise exactly as it was, then he is more entitled to it than the creditors."