حَدَّثَنَا عَلِيُّ بْنُ مُحَمَّدٍ، حَدَّثَنَا وَكِيعٌ، حَدَّثَنَا سُفْيَانُ، عَنِ ابْنِ جُرَيْجٍ، عَنِ ابْنِ مِينَاءَ، عَنْ جَوْدَانَ، قَالَ قَالَ رَسُولُ اللَّهِ ـ صلى الله عليه وسلم ـ مَنِ اعْتَذَرَ إِلَى أَخِيهِ بِمَعْذِرَةٍ فَلَمْ يَقْبَلْهَا كَانَ عَلَيْهِ مِثْلُ خَطِيئَةِ صَاحِبِ مَكْسٍ "
It was narrated from Jawdan that the Messenger of Allah(ﷺ) said:
"If a man makes an excuse to his bother and he does not accept it, he will bear a burden of sin like that of the tax-collector."
Reference: Sunan Ibn Majah 3718
In-book : Book 33, Hadith 62
English translation : Vol. 5, Book 33, Hadith 3718