Musnad Ahmad 26:331

'Abd al-Razzaq narrated to us, Sufyan informed us, from al-A'mash, from 'Abd Allah ibn Murrah, from al-Harith ibn 'Abd Allah al-A'war, who said: 'Abd Allah said: "The consumer of usury, the one who pays it, its scribe, and its two witnesses—if they know of it—the woman who tattoos and the one who asks to be tattooed for beauty, the one who withholds charity, and the one who reverts to being a Bedouin after his migration: they are cursed upon the tongue of Muhammad, may Allah bless him and grant him peace, on the Day of Resurrection." He said: So I mentioned that to Ibrahim, and he said: 'Alqamah narrated to me, saying: 'Abd Allah said: "The consumer of usury and the one who pays it are equal."