Abu Dawud Book 16, Hadith Number 3337.
Chapter : Not known.
Narated By Jabir ibn Abdullah : The Apostle of Allah (PBUH) would not say funeral prayer over a person who died while the debt was due from him. A dead Muslim was brought to him and he asked: Is there any debt due from him? They (the people) said: Yes, two dirhams. He said: Pray yourselves over your companion.
Then AbuQatadah al-Ansari said: I shall pay them, Apostle of Allah. The Apostle of Allah (PBUH) then prayed over him.
When Allah granted conquests to the Apostle of Allah (PBUH), he said: I am nearer to every believer than himself, so if anyone (dies and) leaves a debt, I shall be responsible for paying it; and if anyone leaves property, it goes to his heirs.