Musnad Ahmad 33:48

'Abd al-Razzaq narrated to us, Ma'mar narrated to us, from al-Zuhri, from Abu Salamah ibn 'Abd al-Rahman, from Jabir ibn 'Abd Allah, who said: The Prophet, peace and blessings of Allah be upon him, would not pray over a man who had a debt upon him. A dead man was brought, and he asked: "Does he have any debt?" They said: "Yes, two dinars." He said: "Pray over your companion." Abu Qatadah said: "They are upon me, O Messenger of Allah." So he prayed over him. When Allah granted victory to His Messenger, peace and blessings of Allah be upon him, he said: "I am more entitled to every believer than his own self. So whoever leaves behind a debt, it is upon me, and whoever leaves behind wealth, it is for his heirs."