Musnad Ahmad 25:832

Shadhan narrated to us, Isra'il informed us, from Simak, from 'Ikrimah, from Ibn 'Abbas, who said: "When wine was prohibited, some people said: 'O Messenger of Allah, what about our companions who died while they were drinking it?' Then it was revealed: 'There is no sin upon those who believe and do righteous deeds for what they consumed' [Al-Ma'idah: 93]." He said: "And when the Qiblah was changed, some people said: 'O Messenger of Allah, what about our companions who died while they were praying towards Bayt al-Maqdis (Jerusalem)?' Then it was revealed: 'And Allah would never let your faith go to waste' [Al-Baqarah: 143]."