Musannaf Ibn Abi Shayba 3:1090

Waki’ narrated to us, he said: Sulayman ibn al-Mughirah narrated to us, he said: Abu Musa al-Hilali narrated to us, from his father, from Ibn Mas’ud, who said: Whoever hears the caller [to prayer] and then does not answer, without an excuse, then there is no prayer for him.