Sunan Ibn Majah 2420
It was narrated from Hudhaifah that the Prophet (ﷺ) said:
“A man died and it was said to him: 'What did you do?' Either he remembered or was reminded and said: 'I used to be easy going in coins and cash collecting debts due, and I used to give respite to (the debtor) who was in difficulty. So, Allah (SWT) forgave him.' ” Abu Masud said: “I heard that from the Messenger of Allah (ﷺ).”
حَدَّثَنَا مُحَمَّدُ بْنُ بَشَّارٍ، حَدَّثَنَا أَبُو عَامِرٍ، حَدَّثَنَا شُعْبَةُ، عَنْ عَبْدِ الْمَلِكِ بْنِ عُمَيْرٍ، قَالَ سَمِعْتُ رِبْعِيَّ بْنَ حِرَاشٍ، يُحَدِّثُ عَنْ حُذَيْفَةَ، عَنِ النَّبِيِّ صلى الله عليه وسلم ‏
"‏ أَنَّ رَجُلاً مَاتَ فَقِيلَ لَهُ مَا عَمِلْتَ - فَإِمَّا ذَكَرَ أَوْ ذُكِّرَ - قَالَ إِنِّي كُنْتُ أَتَجَوَّزُ فِي السِّكَّةِ وَالنَّقْدِ وَأُنْظِرُ الْمُعْسِرَ ‏.‏ فَغَفَرَ اللَّهُ لَهُ ‏"‏ ‏.‏ 
 قَالَ أَبُو مُسْعُودٍ أَنَا قَدْ، سَمِعْتُ هَذَا، مِنْ رَسُولِ اللَّهِ صلى الله عليه وسلم ‏.‏