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السيوطي:١٥٠٦٣a

"شَهِيدُ الْبَحْرِ مثْلُ شَهِيدَى الْبَرِّ، وَالْمَائِدُ في الْبَحْرِ كَالْمُتَشَحِّطِ فِى دَمِهِ فِى البَرِّ، وَمَا بَيْنَ الْمَوْجَتَيْنِ فىِ الْبَحرِ كَقَاطِع الدُّنْيَا فِى طَاعَةِ الله ﷻ، وَإِن الله ﷻ وَكَّلَ مَلَكَ الْمَوْتِ بِقَبْضِ الأَرْوَاحِ إِلَّا شُهَدَاءَ الْبَحْر، فَإِنَّهُ يَتَوَلَّى قَبْضَ أرْوَاحِهِم وَيَغْفِرُ لِشَهِيدِ البَرِّ الذُّنُوب كُلَّهَا إِلَّا الدَّيْنَ، وَيَغْفِرُ لِشَهيدِ الْبحْر الذُّنُوبَ كُلَّهَا وَالدَّيْنَ".  

[هـ] ابن ماجة [طب] الطبرانى في الكبير عن أَبى أُمامة

See similar narrations below:

Collected by Ibn Mājah, Ṭabarānī
ibnmajah:2778ʿUbaydullāh b. Yūsuf al-Jubayrī > Qays b. Muḥammad al-Kindī > ʿUfayr b. Maʿdān al-Shāmī > Sulaym b. ʿĀmir > Abū Umāmah

I heard Abu Umamah saying: I heard the Messenger of Allah ﷺ say: “The martyr at sea is like two martyrs on land, and the one who suffers seasickness is like one who gets drenched in his own blood on land. The time spent between one wave and the next is like a lifetime spent in obedience to Allah. Allah has appointed the Angel of Death to seize souls, except for the martyr at sea, for Allah Himself seizes their souls. He forgives the martyrs on land for all sins except debt, but (He forgives) the martyr at sea all his sins and his debt.”  

ابن ماجة:٢٧٧٨حَدَّثَنَا عُبَيْدُ اللَّهِ بْنُ يُوسُفَ الْجُبَيْرِيُّ حَدَّثَنَا قَيْسُ بْنُ مُحَمَّدٍ الْكِنْدِيُّ حَدَّثَنَا عُفَيْرُ بْنُ مَعْدَانَ الشَّامِيُّ عَنْ سُلَيْمِ بْنِ عَامِرٍ قَالَ سَمِعْتُ أَبَا أُمَامَةَ يَقُولُ

سَمِعْتُ رَسُولَ اللَّهِ ﷺ يَقُولُ شَهِيدُ الْبَحْرِ مِثْلُ شَهِيدَىِ الْبَرِّ وَالْمَائِدُ فِي الْبَحْرِ كَالْمُتَشَحِّطِ فِي دَمِهِ فِي الْبَرِّ وَمَا بَيْنَ الْمَوْجَتَيْنِ كَقَاطِعِ الدُّنْيَا فِي طَاعَةِ اللَّهِ وَإِنَّ اللَّهَ ﷻ وَكَلَ مَلَكَ الْمَوْتِ بِقَبْضِ الأَرْوَاحِ إِلاَّ شَهِيدَ الْبَحْرِ فَإِنَّهُ يَتَوَلَّى قَبْضَ أَرْوَاحِهِمْ وَيَغْفِرُ لِشَهِيدِ الْبَرِّ الذُّنُوبَ كُلَّهَا إِلاَّ الدَّيْنَ وَلِشَهِيدِ الْبَحْرِ الذُّنُوبَ وَالدَّيْنَ  

tabarani:7716Muḥammad b. Yaʿqūb al-Ahwāzī > ʿĪsá b. Abū Ḥarb al-Ṣaffār > Qays b. Muḥammad b. ʿImrān al-Kindī > ʿUfayr b. Maʿdān > Sulaym b. ʿĀmir > Abū Umāmah > Rasūl Allāh Ṣallá

I heard Abu Umamah saying: I heard the Messenger of Allah ﷺ say: “The martyr at sea is like two martyrs on land, and the one who suffers seasickness is like one who gets drenched in his own blood on land. The time spent between one wave and the next is like a lifetime spent in obedience to Allah. Allah has appointed the Angel of Death to seize souls, except for the martyr at sea, for Allah Himself seizes their souls. He forgives the martyrs on land for all sins except debt, but (He forgives) the martyr at sea all his sins and his debt.” (Using translation from Ibn Mājah 2778)   

الطبراني:٧٧١٦حَدَّثَنَا مُحَمَّدُ بْنُ يَعْقُوبَ الْأَهْوَازِيُّ ثنا عِيسَى بْنُ أَبِي حَرْبٍ الصَّفَّارُ ثنا قَيْسُ بْنُ مُحَمَّدِ بْنِ عِمْرَانَ الْكِنْدِيُّ ثنا عُفَيْرُ بْنُ مَعْدَانَ عَنْ سُلَيْمِ بْنِ عَامِرٍ عَنْ أَبِي أُمَامَةَ قَالَ

سَمِعْتُ رَسُولَ اللهِ ﷺ يَقُولُ «شَهِيدُ الْبَحْرِ مِثْلُ شَهِيدَيِ الْبِرِّ وَالْمَائِدُ فِي الْبَحْرِ كَالْمُتَشَخِّطِ فِي دَمِهِ فِي الْبَرِّ وَمَا بَيْنَ الْمَوْجَتَيْنِ فِي الْبَحْرِ كَقَاطِعِ الدُّنْيَا فِي طَاعَةِ اللهِ وَإِنَّ اللهَ وَكَّلَ مَلَكَ الْمَوْتِ يَقْبِضُ الْأَرْوَاحَ إِلَّا شُهَدَاءَ الْبَحْرِ فَإِنَّهُ يَتَوَلَّى قَبْضَ أَرْوَاحِهِمْ وَيَغْفِرُ لِشُهَدَاءِ الْبَرِّ الذُّنُوبَ كُلَّهَا إِلَّا الدَّيْنَ وَيَسْتَغْفِرُ لِشُهَدَاءِ الْبَحْرِ الذُّنُوبَ كُلَّهَا وَالدَّيْنَ»