Musannaf Ibn Abi Shayba 19:373

Abu Bakr narrated to us, he said: Ad-Dahhak ibn Makhlad narrated to us, from Ibn Jurayj, from Sulayman ibn Musa, he said: We asked Umar ibn Abd al-Aziz about a man who said to a man, "O drinker of wine, O polytheist, and O drunkard." We said, "He should be lashed." He said, "Subhan Allah! He is not lashed except for one who accuses a Muslim of adultery (qadhf)."