Musnad Abu Ya'la al-Mawsili 153:193

Muhammad ibn Bashar narrated to us, Abu 'Amir narrated to us, Ayyub ibn Thabit narrated to us, from Khalid ibn Kaysan, who said: I heard Ibn 'Umar saying: The Messenger of Allah (ﷺ) said: "Whoever drinks wine and becomes intoxicated, his prayer will not be accepted for forty days. If he dies because of it, he will enter the Fire."