Musannaf Ibn Abi Shayba 13:1421

Abu Bakr narrated to us, he said: Ibn ‘Ulayyah narrated to us, from Ibn Abi Najih, from Mujahid, regarding His saying: "And whoever is rich, let him abstain, and whoever is poor, let him eat with kindness." He said: He borrows from it and trades with it.