Musannaf Ibn Abi Shayba 13:3057

Abu Bakr narrated to us, he said: Abu Mu'awiyah narrated to us, from al-A'mash, from Shaqiq, from Abu Mas'ud, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: A man from those who were before you was brought to account, and no good was found for him, except that he was a wealthy man who used to mix with people, and he would say to his servants: "Overlook [the debts of the people]." So Allah said to His angels: "We are more entitled to that than him; overlook [the sins of] him."