Musannaf Ibn Abi Shayba 13:21

Abu Bakr narrated to us, he said: Hushaym narrated to us, from Abu Hamza, who said: I said to Ibn Abbas: "A man is a merchant who imports sheep, and he partners with a Jew and a Christian." He said: "He shall not partner with a Jew, nor a Christian, nor a Magian." I said: "Why?" He said: "Because they practice usury (riba), and usury is not lawful."