Musannaf Ibn Abi Shayba 13:2283

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: al-Mas’udi narrated to us, from ‘Ali ibn al-Aqmar, from Shurayh, who said: A man does not lend another man a loan that he calculates, nor wealth, if the lender is the better of the two of them. And if he repays, then let him do so with excellence.