Sahih Bukhari, Chapter: Transferance of a Debt from One Person to Another (Al-Hawaala)

Once, we were sitting in the company of the Prophet (SAW), a dead body was brought. The Prophet (SAW) was requested to lead the funeral salat (prayer) for the deceased. He said, "Is he in debt?" The people replied in the negative. He said, "Has he left any wealth?" They said, "No." So, he led his funeral prayer. Another dead person was brought and the people said, "O Allah's Messenger! Lead his funeral salat (prayer)." The Prophet (SAW) said, "Is he in debt?" They said, "Yes." He said, "Has he left any wealth?" They said, "Three Dinar." So, he led the funeral prayer. Then a third dead person was brought and the people said (to the prophet), "Please lead his funeral prayer." He said, "Has he left any wealth?" They said, "No." He asked, "Is he in debt?" They said, ("yes! He has to pay) three Dinar." He [refused to offer funeral salat (prayer) and] said, "Then offer salat for your (dead) companion." Abu Qatada said, "O Allah's Messenger! Lead his funeral prayer, and I will pay his debt." So, he led the salat (prayer).