Musannaf Ibn Abi Shayba 2:57

Abu Bakr narrated to us, he said: Waki’ narrated to us, from Isra’il, from ‘Isa ibn Abi ‘Azzah, from al-Sha’bi: He said: He performs the *tathwib* in the *‘Isha* and the *Fajr* [prayers].