Musannaf Ibn Abi Shayba 33:563

Abu Usama narrated to us, he said: Bishr ibn Uqbah narrated to us, he said: Yazid ibn Abdullah narrated to us, from Ibn Abbas, who said: "For the son of Adam, there are three hundred and sixty joints. Upon every joint of them is a charity: from glorifying Allah (tasbih), praising Him (tahmid), and remembering Him (dhikr)."