حَدَّثَنَا أَحْمَدُ بْنُ إِبْرَاهِيمَ، حَدَّثَنَا حَجَّاجٌ، عَنِ ابْنِ جُرَيْجٍ، حَدَّثَنِي يَعْلَى، عَنْ سَعِيدِ بْنِ جُبَيْرٍ، عَنِ ابْنِ عَبَّاسٍ، فِي هَذِهِ الْقِصَّةِ فِي ‏{‏ الَّذِينَ لاَ يَدْعُونَ مَعَ اللَّهِ إِلَهًا آخَرَ ‏}‏ أَهْلُ الشِّرْكِ قَالَ وَنَزَلَ ‏{‏ يَا عِبَادِيَ الَّذِينَ أَسْرَفُوا عَلَى أَنْفُسِهِمْ ‏}‏ ‏.‏

The tradition mentioned above has also been transmitted by Sa'id b. Jubair from Ibn 'Abbas through a different chain of narrators. Ibn 'Abbas said: The verse: "Those who invoke not with Allah" applied to polytheists. He said: About them another verse, "Say: O my servants who have transgressed against their souls" was also revealed. Translation Not Available

Book Ref: Sunan Abi Dawud Book 37 Hadith 4274
Web Ref:  Sunan Abi Dawud Book 36 Hadith 4261