Musannaf Ibn Abi Shayba 33:612

Isma'il ibn 'Ulayyah narrated to us, from 'Abd al-Rahman ibn Ishaq, from Abu Hazim, from al-Nu'man ibn Abi 'Ayyash, from Abu Sa'id regarding [the verse]: "Then indeed for him is a constricted life," he said: "The punishment of the grave."