Musannaf Ibn Abi Shayba 33:120

Muhammad ibn Bishr narrated to us, he said: Muhammad ibn ‘Amr narrated to us, he said: Safwan ibn Sulaym narrated to us, from Mahmud ibn Labid, who said: When this surah was revealed to the Messenger of Allah, may Allah bless him and grant him peace: "The mutual rivalry for piling up of worldly things diverts you, until you visit the graves," until it reached: "Then, on that Day, you shall be questioned about the delight (the bounties)." They said: "O Messenger of Allah, about what delight shall we be questioned? They are only the two black ones: water and dates, and our swords are upon our necks, and the enemy is present. So about what delight shall we be questioned?" He said: "Indeed, that will happen."