Jami` at-Tirmidhi 1262

Narrated Abu Hurairah: That the Messenger of Allah (ﷺ) said: "Whichever person becomes bankrupt, and a man finds his particular merchandise with him, then he is more deserving of it than others. [He said:] There are narrations on this topic from Samurah and Ibn 'Umar. [Abu 'Eisa said:] The Hadith of Abu Hurairah is a Hasan Sahih Hadith. This is acted upon according to some of the people of knowledge and it is the view of Ash-Shafi'i, Ahmad, and Ishaq. Some of the people of knowledge said that he is just like one of the debtors. This is the view of the people of Al-Kufah