Musnad Ahmad 30:1295

Abu Amir narrated to us, Zuhair narrated to us, from al-Ala’ ibn Abd al-Rahman, from his father, from Abu Hurairah, from the Prophet, peace and blessings of Allah be upon him, who said: "Do you know who the bankrupt is?" They said: "The bankrupt among us, O Messenger of Allah, is he who has no dirham and no goods." He said: "The bankrupt of my nation on the Day of Resurrection is he who comes with prayer, fasting, and zakat, but he comes having insulted this one, slandered that one, consumed the wealth of this one, and struck that one. So this one is made to sit, and he takes from his good deeds, and that one takes from his good deeds. Then, if his good deeds are exhausted before what is upon him is settled, some of their sins are taken and cast upon him, then he is cast into the Fire." And Abd al-Rahman—meaning Ibn Mahdi—said: "He settles [the accounts]," and Abd al-Rahman said: "Before he settles what is upon him."