Musannaf Ibn Abi Shayba 37:473

Waki’ narrated to us, from Sufyan, from Qays ibn Muslim, from Tariq ibn Shihab, who said: A man said to ‘Abdullah: "He who does not enjoin the good and does not forbid the evil has perished." ‘Abdullah said: "Rather, he who does not recognize the good with his heart and does not reject the evil with his heart has perished."