Musnad Abu Ya'la al-Mawsili 155:254

Abu Kurayb narrated to us, Muhammad ibn Fudayl narrated to us, from his father, from 'Umarah, from Abu Zur'ah, from Abu Hurayrah, who said: A man said, "O Messenger of Allah, who among the people is most deserving of my good companionship?" He said, "Your mother, then your father, then your nearest, then your nearest."