It is narrated from Sayyiduna Abu Hurairah (may Allah be pleased with him), the Noble Prophet (peace and blessings be upon him) said: "When a man becomes insolvent and the creditor finds his goods with him in their original form, then he has a greater right to them."
Hadith Referenceمسند عمر بن عبد العزيز / عمر بن عبد العزيز عن أبي بكر بن عبدالرحمن / 37