Musnad Ahmad 30:910

Mu'ammal and 'Abd al-Rahman narrated to us, from Zuhayr, from al-'Ala', from his father, from Abu Hurayrah, from the Prophet (peace and blessings of Allah be upon him), who said: "Do you know who the bankrupt person is?" They said: "The bankrupt person among us, O Messenger of Allah, is he who has no dirham and no goods." He said: "Indeed, the bankrupt person of my nation is he who comes on the Day of Resurrection with fasting, prayer, and zakat, and he comes having insulted this one, slandered this one, and consumed the wealth of this one. So this one is made to sit, and this one takes from his good deeds, and this one takes from his good deeds. Then, if his good deeds are exhausted before he has fulfilled what is upon him of the sins, some of their sins are taken and cast upon him, then he is cast into the Fire."