Musnad Ahmad

Sayyiduna Ibn Mas’ud (may Allah be pleased with him) says that the one who consumes usury and the one who gives it to be consumed, the one who writes it down and its witnesses when they know (what it is), and women who tattoo and get themselves tattooed for the sake of beauty, those who conceal zakat, and the Bedouin who becomes apostate after migration, have all been declared accursed by the tongue of the Prophet (peace and blessings be upon him) until the Day of Resurrection. The narrator says: I mentioned this hadith to Ibrahim, so he narrated from Alqamah that Sayyiduna Ibn Mas’ud (may Allah be pleased with him) said: The one who consumes usury and the one who gives it are both equal.