Musannaf Ibn Abi Shayba 33:1180

Ali ibn Hafs narrated to us, from Sufyan, from Isma'il ibn Abi Khalid, from al-Sha'bi, who said: A people in Paradise will look down upon a people in the Fire, and they will say: "What is the matter with you in the Fire?" They will say: "We used to act according to what you taught us." They [the people of Paradise] said: "We used to teach you, but we did not act upon it."