On the authority of Abu Mas’ud al-Ansari (may Allah be pleased with him) who said that the Messenger of Allah (SAWAW), who said:
A man from among those who were before you was cancelled to account. Nothing in the way of good was found for him except that he used to have dealings with people and, being well-to-do, he would order his servants to let off the man in straitened circumstances [from repaying his debt].
He (the Prophet SAWAW) said that Allah said: We are worthier than you of that (of being so generous). Let him off.
It was related by Muslim (also by al-Bukhari and an-Nasa’i).