Sunan Abi Dawud, Hadith 4261

The tradition mentioned above has also been transmitted by Sa'id b. Jubair from Ibn 'Abbas through a different chain of narrators. Ibn 'Abbas said: The verse: "Those who invoke not with Allah" applied to polytheists. He said: About them another verse, "Say: O my servants who have transgressed against their souls" was also revealed.

حَدَّثَنَا أَحْمَدُ بْنُ إِبْرَاهِيمَ، حَدَّثَنَا حَجَّاجٌ، عَنِ ابْنِ جُرَيْجٍ، حَدَّثَنِي يَعْلَى، عَنْ سَعِيدِ بْنِ جُبَيْرٍ، عَنِ ابْنِ عَبَّاسٍ، فِي هَذِهِ الْقِصَّةِ فِي ‏{‏ الَّذِينَ لاَ يَدْعُونَ مَعَ اللَّهِ إِلَهًا آخَرَ ‏}‏ أَهْلُ الشِّرْكِ قَالَ وَنَزَلَ ‏{‏ يَا عِبَادِيَ الَّذِينَ أَسْرَفُوا عَلَى أَنْفُسِهِمْ ‏}‏ ‏.‏

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also referenced under: Hadith 4274 (DarusSalam)