Musnad Ahmad 33:697

Abu al-Mughirah narrated to us, Safwan narrated to us, Ma'iz al-Tamimi narrated to us, from Jabir ibn Abdullah, who said: The Messenger of Allah, peace and blessings of Allah be upon him, said: "The throne of Iblis is upon the sea. He sends out his detachments every day to tempt the people. The one among them who is of the highest status to him is the one who causes the greatest temptation to the people."