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.