حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ، حَدَّثَنَا أَبُو دَاوُدَ، هُوَ الطَّيَالِسِيُّ حَدَّثَنَا ابْنُ أَبِي ذِئْبٍ، عَنْ أَبِي الْمُعْتَمِرِ، عَنْ عُمَرَ بْنِ خَلْدَةَ، قَالَ أَتَيْنَا أَبَا هُرَيْرَةَ فِي صَاحِبٍ لَنَا أَفْلَسَ فَقَالَ لأَقْضِيَنَّ فِيكُمْ بِقَضَاءِ رَسُولِ اللَّهِ صلى الله عليه وسلم ‏"‏ مَنْ أَفْلَسَ أَوْ مَاتَ فَوَجَدَ رَجُلٌ مَتَاعَهُ بِعَيْنِهِ فَهُوَ أَحَقُّ بِهِ ‏"‏ ‏.‏

Umar ibn Khaldah said: We came to AbuHurayrah who had become insolvent. He said: I shall decide between you on the basis of the decision of the Messenger of Allah (PBUH): If anyone becomes insolvent or dies and the man (the seller) finds his very property with him, he is more entitled to it (than others). Translation Not Available

Book Ref: Sunan Abi Dawud Book 24 Hadith 3523
Web Ref:  Sunan Abi Dawud Book 23 Hadith 3516