It is narrated from Sayyiduna Abu Umamah (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "Whoever takes a debt intending in his heart to repay it, and then dies, Allah will overlook (his debt) and will satisfy his creditor with whatever He wills. And whoever takes a debt with no intention in his heart to repay it, and then dies, Allah will take retribution from him for his creditor on the Day of Resurrection."
Hadith Referenceالمعجم الكبير للطبراني / باب الصاد / 7906