Narrated Abu Hurairah:

That the Messenger of Allah (ﷺ) said: "Whichever person becomes bankrupt, and a man finds his particular merchandise with him, then he is more deserving of it than others. [He said:] There are narrations on this topic from Samurah and Ibn 'Umar. [Abu 'Eisa said:] The Hadith of Abu Hurairah is a Hasan Sahih Hadith. This is acted upon according to some of the people of knowledge and it is the view of Ash-Shafi'i, Ahmad, and Ishaq. Some of the people of knowledge said that he is just like one of the debtors. This is the view of the people of Al-Kufah.

حَدَّثَنَا قُتَيْبَةُ، حَدَّثَنَا اللَّيْثُ، عَنْ يَحْيَى بْنِ سَعِيدٍ، عَنْ أَبِي بَكْرِ بْنِ مُحَمَّدِ بْنِ عَمْرِو بْنِ حَزْمٍ، عَنْ عُمَرَ بْنِ عَبْدِ الْعَزِيزِ، عَنْ أَبِي بَكْرِ بْنِ عَبْدِ الرَّحْمَنِ بْنِ الْحَارِثِ بْنِ هِشَامٍ، عَنْ أَبِي هُرَيْرَةَ، عَنْ رَسُولِ اللَّهِ صلى الله عليه وسلم أَنَّهُ قَالَ ‏

‏ أَيُّمَا امْرِئٍ أَفْلَسَ وَوَجَدَ رَجُلٌ سِلْعَتَهُ عِنْدَهُ بِعَيْنِهَا فَهُوَ أَوْلَى بِهَا مِنْ غَيْرِهِ ‏

‏ ‏.‏ قَالَ وَفِي الْبَابِ عَنْ سَمُرَةَ وَابْنِ عُمَرَ ‏.‏ قَالَ أَبُو عِيسَى حَدِيثُ أَبِي هُرَيْرَةَ حَدِيثٌ حَسَنٌ صَحِيحٌ ‏.‏ وَالْعَمَلُ عَلَى هَذَا عِنْدَ بَعْضِ أَهْلِ الْعِلْمِ وَهُوَ قَوْلُ الشَّافِعِيِّ وَأَحْمَدَ وَإِسْحَاقَ ‏.‏ وَقَالَ بَعْضُ أَهْلِ الْعِلْمِ هُوَ أُسْوَةُ الْغُرَمَاءِ ‏.‏ وَهُوَ قَوْلُ أَهْلِ الْكُوفَةِ ‏.‏