Musannaf Ibn Abi Shayba 13:3408

Abu Bakr narrated to us, he said: Abu Usama narrated to us, from Sufyan and Zuhayr, from Abu Sinan, from a sheikh from Banu al-Hujaym, he said: I heard Abu Hurayrah saying: "Whichever man had a debt upon him, and he became capable [of paying it], yet he did not pay it, he is like the consumer of unlawful wealth (suht)."