Musnad Ahmad 30:1342

Yunus narrated to us, Fulayh narrated to us, from Ayyub ibn Abd al-Rahman, from Ya'qub ibn Abi Ya'qub, from Abu Hurayrah, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "A man should not make another man stand up from his seat, but rather make space, and Allah will make space for you."