Musannaf Ibn Abi Shayba 28:516

Narrated to us Abdullah ibn Numayr, from Abu Ja’far, from al-Rabi’, from Abu al-‘Aliyah: "Except that you guard yourselves against them, taking precautions" (3:28). He said: The *taqiyyah* (precaution) is by the tongue, and not by action.