When a man becomes insolvent (and the other) man (the seller) finds his commodity intact with him, he is more entitled to get it (than anyone else)
عَنِ النَّبِيِّ ﷺ قَالَ إِذَا أَفْلَسَ الرَّجُلُ فَوَجَدَ الرَّجُلُ مَتَاعَهُ بِعَيْنِهِ فَهُوَ أَحَقُّ بِهِ