Musannaf Ibn Abi Shayba 13:143

Isma'il ibn Ibrahim narrated to us, from 'Awf, who said: The letter of 'Umar ibn 'Abd al-'Aziz was read to us: "Any man who becomes bankrupt, and a man finds his property with him in its original form, then he is more entitled to it than the rest of the creditors. Unless he has already received a portion of his wealth, then he is equal to the [other] creditors. The Messenger of Allah, may Allah bless him and grant him peace, judged accordingly."