Musnad Ahmed: Hadith 3858

The one who consumes riba, the one who pays it, the one who writes it down and the two who witness it, if they are aware of it, and the woman who does tattoos and the woman who has tattoos done for the purpose of beautification, those who withhold zakah and those who go back to living as Bedouin in the wilderness after migrating, will be cursed on the lips of Muhammad (ﷺ) on the Day of Resurrection. He said: I mentioned it to Ibraheem and he said: ‘Alqamah told me: ‘Abdullah said: The one who consumes riba and the one who pays it are the same.