Musnad Ahmad 25:1365

Waki’ narrated to us, Shu’bah narrated to us, from Abu Bishr, from Sa’id ibn Jubayr, from Ibn Abbas, who said: A man came to the Prophet, peace and blessings of Allah be upon him, and said: "My sister vowed to perform Hajj, but she has died." He said: "Do you see, if she had a debt upon her, would you pay it off?" He said: "Yes." He said: "Then Allah, Blessed and Exalted is He, is more deserving of fulfillment."