On the authority of Abū Mas'ud al-Ansari (May Allah be pleased with him), who said that the Messenger of Allah (May the peace and blessings of Allah be upon him) said:
A man from among those who were before you was called 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 dept]. He said that Allah said: We are worthier than you of that. Let him off.
It was related by Muslim (also by al-Bukhari and an-Nasa'i).