Musannaf Ibn Abi Shayba 13:1368

Abu Bakr narrated to us, he said: Ibn Abi Za'idah narrated to us, from Sulayman ibn Bilal ibn Rabi'ah, from Sa'id ibn al-Musayyib, who attributed it (to the Prophet): He said: There is no harm in *tawliyah* (selling at cost price) and partnership before one takes possession (of the goods).