Musannaf Ibn Abi Shayba 1:39

Waki’ narrated to us, he said: Al-A’mash narrated to us, from Shamir, from Shahr ibn Hawshab, from Abu Umamah, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "When a Muslim man performs ablution, his sins exit from his hearing, his sight, his hands, and his feet. Then, if he sits, he sits having been forgiven."