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Hadith 26881
"During the year of the Farewell Pilgrimage, I heard the Prophet (ﷺ) saying during the Khutbah: "The borrowed is to be returned, and the guarantor is responsible, and the debt is to be repaid."
There are narrations on this topic from Samurah, Safwan bin Umayyah, and Anas.
The Hadith of Abu Umamah is a Hasan Gharib Hadith. It has also been reported through other routes besides this, from Abu Umamah, from the Prophet (ﷺ).
Jami` at-Tirmidhi Book 14, Hadith 67
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That the Prophet (ﷺ) said: "Fulfill the trust for the one who entrusted you, and do not cheat the one who cheated you."
This Hadith is Hasan Gharib. Some of the people of knowledge followed this Hadith, they said that when something belonging to a man is with another and he leaves (with it), then he has something that belongs to him, he may not withhold from him an equivalent to what the other took of his.
Some of the people of knowledge among the Tabi'in allowed that. This is the view of Sufyan Ath-Thawri, he said: "If one man has some Dirham that belong to another, and the second has some Dinar belonging to the first, he may not withhold any in place of his Dirham, unless it so happens that he has some Dirham of his, then in that case he can withhold some of his Dirham equal to what he is owed by the first." Jami` at-Tirmidhi Book 14, Hadith 66
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From Al-Hasan, from Samurah, that the Prophet (ﷺ) said: "Upon the hand is what it took, until it is returned." Qatadah said: "Then Al-Hasan forgot, so he said: 'It is something you entrusted, he is not liable for it.' " Meaning the borrowed property.
This Hadith is Hasan Sahih. Some of the people pf knowledge, among the Companions of the Prophet (ﷺ) and others, followed this Hadith. They said that the possessor of the borrowed thing is liable. This is the view of Ash-Shafi'i and Ahmad. Some of the people of knowledge among the Companions and others said that the possessor of the borrowed this is not liable unless there is dispute. This is the view of Sufyan Ath-Thawri and the people of Al-Kufah, and it is the view of Ishaq. Jami` at-Tirmidhi Book 14, Hadith 68