مسند أحمد

It was narrated that ‘Ali (رضي الله عنه) said: The Messenger of Allah (ﷺ) cursed ten: the one who consumes riba, the one who pays it, the one who writes it down, the two who witness it, the one who marries a woman and divorces her so that she becomes permissible for her first husband, and the one for whom that is done, the one who withholds zakah, the one who does tattoos and the one for whom tattoos are done.