Musnad Ahmad 27:1118

Muhammad ibn Ja'far narrated to us, Shu'bah narrated to us, from 'Aqil ibn Talhah, I heard Abu al-Khasib say: I was sitting, and Ibn 'Umar came. A man stood up from his seat for him, but he did not sit in it and sat in another place. The man said: "What would it have harmed you if you had sat [in it]?" He said: "I would not sit in your seat, nor the seat of anyone else, after something I witnessed from the Messenger of Allah, peace and blessings of Allah be upon him. A man came to the Messenger of Allah, peace and blessings of Allah be upon him, and a man stood up from his seat for him, and he went to sit in it, but the Messenger of Allah, peace and blessings of Allah be upon him, forbade him."