Musnad Ahmad 32:1308

Abdullah ibn Yazid narrated to us, Sa'id—meaning Ibn Abi Ayyub—narrated to us, he said: Ad-Dahhak ibn Sharhabil narrated to me, from A'yan al-Basri, from Anas ibn Malik, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Whoever leaves behind wealth, then it is for his family. And whoever leaves behind a debt, then it is upon Allah and upon His Messenger."