Burayda bin Husayb reported,

I heard the Messenger of Allah ﷺ say, "Whoever grants a delay to one in difficulty receives the equivalent of that debt as charity for each day."Then I heard him say, "Whoever grants a delay to one in difficulty receives twice the equivalent as charity for each day."I said, "Messenger of Allah, I heard you say, 'Whoever grants a delay to one in difficulty receives the equivalent as charity for each day,' and then I heard you say, 'Whoever grants a delay to one in difficulty receives twice the equivalent as charity for each day.'"He replied, "He receives the equivalent as charity for each day before the debt comes due. Then once the debt is due and he still grants him an extension, he receives twice the equivalent as charity for each day."

عن بريدة بن الحصيب قال

سمعت رسول الله ﷺ يقول: من أنظر معسرا فله بكل يوم مثله صدقة. قال: ثم سمعته يقول: من أنظر معسرا فله بكل يوم مثليه صدقة قلت سمعتك يا رسول الله تقول: من أنظر معسرا فله بكل يوم مثله صدقة. ثم سمعتك تقول: من أنظر معسرا فله بكل يوم مثليه صدقة. قال له بكل يوم صدقة قبل أن يحل الدين، فإذا حل الدين فأنظره فله بكل يوم مثليه صدقة.