Mishkat al-Masabih 2914
Abu Khalda az-Zuraqi said:
We went to Abu Huraira regarding a friend of ours who was insolvent and he said, “This is what God’s Messenger decided about him. If any one dies or is insolvent, the owner of the goods has most right to them if he finds his actual goods.” 

Shafi'i and Ibn Majah transmitted it.
عَنْ أَبِي خَلْدَةَ الزُّرَقِيِّ قَالَ: جِئْنَا أَبَا هُرَيْرَةَ فِي صَاحِبٍ لَنَا قَدْ أَفْلَسَ فَقَالَ: هَذَا الَّذِي قَضَى فِيهِ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «أَيُّمَا رَجُلٍ مَاتَ أَوْ أَفْلَسَ فَصَاحِبُ الْمَتَاعِ أَحَقُّ بِمَتَاعِهِ إِذَا وَجَدَهُ بِعَيْنِه» . رَوَاهُ الشَّافِعِي وَابْن مَاجَه