Musannaf Ibn Abi Shayba 33:1276

Yunus ibn Muhammad narrated to us, he said: Dawud ibn Abd al-Rahman narrated to us, he said: I heard Abu al-Fayd narrate from al-Dahhak, he said: "Allah only accepts from the God-fearing (al-muttaqin)." He said: "Those who fear shirk (polytheism)."