Mishkat al-Masabih 11 Business Transactions كتاب البيوع 138

وَعَنْ أَبِي هُرَيْرَةَ رَضِيَ اللَّهُ عَنْهُ أَنَّ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: ” كَانَ رجل يدائن النَّاسَ فَكَانَ يَقُولُ لِفَتَاهُ: إِذَا أَتَيْتَ مُعْسِرًا تجَاوز عَنهُ لَعَلَّ الله أَن يَتَجَاوَزُ عَنَّا قَالَ: فَلَقِيَ اللَّهَ فَتَجَاوَزَ عَنْهُ ”

Abu Huraira said that the Prophet told of a man who used to make loans and say to his servant, “When you come to one who is in straitened circumstances forgive him, for perhaps God may forgive us.” He said that when he met God He forgave him. (Bukhari and Muslim.)