Who said he who dies pays all debts?

This specific line is actually said by Stephano, in Shakespeare's "Temptest", 1611 Shakespeare Tempest iii. ii. 126.

A similar form of this line, however, is said, even earlier, in 1597, during Henry IV - (The End of All Life, Cancels all Bonds.) - 1597-8 Shakespeare Henry IV, Pt. 1 iii. ii. 157.