Musannaf Ibn Abi Shayba 3:3558

Abu Bakr narrated to us, he said: Abd al-Aziz ibn Umar narrated to us, he said: I heard Makhul saying: The Messenger of Allah (may Allah bless him and grant him peace) said: "Whoever prays two rak'ahs after the Maghrib—meaning before he speaks—his prayer is raised to 'Illiyyun."