Musannaf Ibn Abi Shayba 16:388

Abu Bakr narrated to us, he said: Waki’ narrated to us, from Jarir ibn Hazim, from Qays ibn Sa’d, from ‘Ata, regarding a man who is coerced into [eating] swine flesh and drinking wine: He said: If he eats, it is a concession. And if he does not eat and is killed, he enters Paradise.