Musannaf Ibn Abi Shaybah 21304 — A man who dies or goes bankrupt while

Awf said: A letter of Umar bin Abd al-Aziz was read out to us, in which it was written: If a person becomes bankrupt and he has someone's goods with him, still intact, that person is more entitled to them than the rest of the creditors, unless he has already collected something of his money, in which case he is on a par with the creditors. The Messenger of Allah (peace and blessings be upon him) gave this very ruling.