It is narrated from Sayyiduna Abu Hurairah, may Allah be pleased with him, that he narrated from the Messenger of Allah, peace and blessings be upon him, who said: "If a person becomes insolvent, and the creditor finds his goods with him in their original form, then he is more entitled to them than others."
Hadith Referenceمسند عمر بن عبد العزيز / عمر بن عبد العزيز عن أبي بكر بن عبدالرحمن / 36