Sahih Bukhari Volume 8, Book 80, Hadith Number 723.

Narrated By Abu Huraira : The Prophet said, “I am more closer to the believers than their own selves, so whoever (of them) dies while being in debt and leaves nothing for its repayment, then we are to pay his debts on his behalf and whoever (among the believers) dies leaving some property, then that property is for his heirs.”