Musannaf Ibn Abi Shayba 13:716

Abu Bakr narrated to us, he said: Hafs bin Ghiyath narrated to us, from Asim, from Ibn Sirin, that Ubayy had a debt owed to him by Umar. So he (Ubayy) gifted him a gift, and he (Umar) returned it. Umar said: "Usury (riba) is only upon one who intends to practice usury or to defer (payment)."