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 loan intending to repay it, Allah will repay it on his behalf on the Day of Resurrection. And whoever takes a loan not intending to repay it, and then dies, Allah, the Mighty and Majestic, will say on the Day of Resurrection: 'I had thought that I would not take My servant's right.' So some of his good deeds will be taken and added to the good deeds of the other; and if he has no good deeds, some of the other's bad deeds will be taken and placed upon him."
Hadith Referenceالمعجم الكبير للطبراني / باب الصاد / 7918