Musnad Ahmad 12:7

'Abd al-Samad narrated to us, Sadaqah narrated to us, Abu 'Imran narrated to us, Qays ibn Zayd narrated to me, from the judge of the two cities (al-Misrayn), from 'Abd al-Rahman ibn Abi Bakr, that the Messenger of Allah (peace and blessings of Allah be upon him) said: "The person of debt will be summoned by Allah on the Day of Resurrection until he is made to stand before Him. It will be said: 'O son of Adam, for what did you take this debt, and for what did you squander the rights of the people?' He will say: 'O Lord, You know that I took it, but I did not eat it, nor did I drink it, nor did I wear it, nor did I squander it; rather, it was lost at my hands, whether by fire, or by theft, or by loss (in trade).' Allah (Mighty and Majestic is He) will say: 'My servant has spoken the truth. I am more entitled to settle the debt on your behalf today.' Then Allah will summon something and place it in the scale of his balance, and his good deeds will outweigh his bad deeds, so he will enter Paradise by the grace of His mercy."