Translation
(43) Loans, Payment of Loans, Freezing of Property, Bankruptcy
كتاب فى الاستقراض
(5) Chapter: Demanding debts handsomely
(5) باب حُسْنِ التَّقَاضِي
Sahih al-Bukhari 2391 

Narrated Hudhaifa:

I heard the Prophet (ﷺ) saying, "Once a man died and was asked, 'What did you use to say (or do) (in your life time)?' He replied, 'I was a businessman and used to give time to the rich to repay his debt and (used to) deduct part of the debt of the poor.' So he was forgiven (his sins.)" Abu Mas`ud said, "I heard the same (Hadith) from the Prophet."

حَدَّثَنَا مُسْلِمٌ، حَدَّثَنَا شُعْبَةُ، عَنْ عَبْدِ الْمَلِكِ، عَنْ رِبْعِيٍّ، عَنْ حُذَيْفَةَ ـ رضى الله عنه ـ قَالَ سَمِعْتُ النَّبِيَّ صلى الله عليه وسلم يَقُولُ ‏ "‏ مَاتَ رَجُلٌ، فَقِيلَ لَهُ قَالَ كُنْتُ أُبَايِعُ النَّاسَ، فَأَتَجَوَّزُ عَنِ الْمُوسِرِ، وَأُخَفِّفُ عَنِ الْمُعْسِرِ، فَغُفِرَ لَهُ ‏"‏‏.‏ قَالَ أَبُو مَسْعُودٍ سَمِعْتُهُ مِنَ النَّبِيِّ صلى الله عليه وسلم‏.‏
Reference : Sahih al-Bukhari 2391
In-book reference : Book 43, Hadith 7
USC-MSA web (English) reference : Vol. 3, Book 41, Hadith 576
  (deprecated numbering scheme)