Musnad Ahmad 33:1002

Rawh narrated to us, Ibn Jurayj narrated to us, Abu al-Zubayr informed me that he heard Jabir ibn Abdullah saying: I heard the Messenger of Allah, peace and blessings of Allah be upon him, saying: "The throne of Iblis is upon the sea, then he sends out his detachments, and they tempt the people. The greatest of them in his estimation is the greatest of them in temptation."