Riyad as-Salihin 17:105

`Abdullah bin Mas`ud (May Allah be pleased with him) reported:

The Messenger of Allah (ﷺ) cursed the one who accepts Ar-Riba (the usury) and the one who pays it. [Muslim] The narration in At-Tirmidhi adds: And the one who records it, and the two persons who stand witness to it.