Musannaf Ibn Abi Shayba 28:570

Abu Khalid al-Ahmar narrated to us, from Abu Malik al-Ashja’i, Sa’d ibn Tariq, who said: I heard my father say: I heard the Prophet, may Allah bless him and grant him peace, say: "Whoever professes the oneness of Allah and disbelieves in what is worshipped besides Him, his wealth and his blood become inviolable, and his reckoning is with Allah."