Musnad Ahmad 25:250

Waki’ narrated to us, Isra’il narrated to us, from Simak, from ‘Ikrimah, from Ibn ‘Abbas, who said: "When the prohibition of wine was revealed, they said: 'O Messenger of Allah, what about our brothers who died while they were drinking it?' Then was revealed: 'There is no sin upon those who believe and do righteous deeds for what they have consumed' [Al-Ma'idah: 93], to the end of the verse."