Musannaf Ibn Abi Shayba 13:1171

Abu Bakr narrated to us, he said: Hatim ibn Isma'il narrated to us, from Humayd ibn Sakhr, from 'Ammar al-Duhni, from Sa'id ibn Jubayr, from Abu al-Sahba', from 'Abdullah ibn Mas'ud, that he was asked about it. He said: "The singing (al-ghina'), by Him besides whom there is no god."