حَدَّثَنَا عُبَيْدُ اللَّهِ بْنُ يُوسُفَ الْجُبَيْرِيُّ، حَدَّثَنَا قَيْسُ بْنُ مُحَمَّدٍ الْكِنْدِيُّ، حَدَّثَنَا عُفَيْرُ بْنُ مَعْدَانَ الشَّامِيُّ، عَنْ سُلَيْمِ بْنِ عَامِرٍ، قَالَ سَمِعْتُ أَبَا أُمَامَةَ، يَقُولُ سَمِعْتُ رَسُولَ اللَّهِ صلى الله عليه وسلم يَقُولُ ‏"‏ شَهِيدُ الْبَحْرِ مِثْلُ شَهِيدَىِ الْبَرِّ وَالْمَائِدُ فِي الْبَحْرِ كَالْمُتَشَحِّطِ فِي دَمِهِ فِي الْبَرِّ وَمَا بَيْنَ الْمَوْجَتَيْنِ كَقَاطِعِ الدُّنْيَا فِي طَاعَةِ اللَّهِ وَإِنَّ اللَّهَ عَزَّ وَجَلَّ وَكَلَ مَلَكَ الْمَوْتِ بِقَبْضِ الأَرْوَاحِ إِلاَّ شَهِيدَ الْبَحْرِ فَإِنَّهُ يَتَوَلَّى قَبْضَ أَرْوَاحِهِمْ وَيَغْفِرُ لِشَهِيدِ الْبَرِّ الذُّنُوبَ كُلَّهَا إِلاَّ الدَّيْنَ وَلِشَهِيدِ الْبَحْرِ الذُّنُوبَ وَالدَّيْنَ ‏"‏ ‏.‏

It wasnarrated that Sulaim bin ‘Amr said: I heard Abu Umamah saying:Iheard the Messenger of Allah (PBUH) say: “The martyr at sea is liketwo martyrs on land, and the one who suffers seasickness is like onewho gets drenched in his own blood on land. The time spent betweenonewave and the next is like a lifetime spent in obedience to Allah.Allah has appointed the Angel of Death to seize souls, except for themartyr at sea, for Allah Himself seizes their souls. He forgives themartyrs on land for all sins except debt, but (He forgives) themartyrat sea all his sins and his debt.” Translation Not Available

Book Ref: Sunan Ibn Majah Book 24 Hadith 2778
Web Ref:  Sunan Ibn Majah Vol 4 Book 24 Hadith 2778