Musnad Abu Ya'la al-Mawsili 108:193

Zakariya ibn Yahya al-Wasiti narrated to us, Hushaym narrated to us, Abu al-Zubayr narrated to us, from Jabir, who said: The Prophet, peace and blessings of Allah be upon him, cursed the consumer of usury, the one who pays it, its two witnesses, and its scribe. And he said: "They are equal."