Musannaf Ibn Abi Shayba 3:2363

Ibn ‘Ulayyah narrated to us, from Yunus, from al-Hasan, that ‘Imran ibn Husayn and Samurah ibn Jundub differed regarding the one who forgets his prayer. ‘Imran said: He should pray it when he remembers it. Samurah said: He should pray it when he remembers it, and at its time on the following day.