Musannaf Ibn Abi Shayba 16:88

Abu Bakr narrated to us, he said: Waki’ and Ali ibn Hashim narrated to us, from Ibn Abi Layla, from al-Minhal, from Sa’id ibn Jubayr, from Ibn Abbas, he said: A man asked him about eating the horse—and Waki’ said: about eating horses—so he recited this verse: "And the grazing livestock He has created for you; in them is warmth..." [to the end of] the verse. He said: So he disliked it.