(11) Business Transactions
كتاب البيوع
(5b) Chapter: Business Transactions which are Forbidden - Section 2
(5) باب المنهي عنها من البيوع - الفصل الثاني
Mishkat al-Masabih 2863 
Ibn ‘Umar said the Prophet forbade selling a debt to be paid at a future date for another (This is allowing a man who cannot pay a debt when it is due to have an extension of the period in return for an additional sum payable; or when a man agrees to sell an article which someone owes him for money which someone else owes to the buyer. Daraqutni transmitted it.
وَعَنِ ابْنِ عُمَرَ: أَنَّ النَّبِيَّ صَلَّى اللَّهُ عَلَيْهِ وَسلم نهى عَن بيع الكالئ بالكالئ. رَوَاهُ الدَّارَقُطْنِيّ
 لم تتمّ دراسته  (الألباني)حكم :
Reference : Mishkat al-Masabih 2863
In-book reference : Book 11, Hadith 101