وَعَنِ ابْنِ عَوْنٍ، عَنْ أَنَسِ بْنِ سِيرِينَ قَالَ: كَتَبْتُ لِابْنِ عُمَرَ، فَقَالَ: اكْتُبْ بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ، أَمَّا بَعْدُ: إِلَى فُلانٍ.
It is narrated from Anas bin Sirin (may Allah have mercy on him) that I wrote a letter at the instruction of Sayyiduna Ibn Umar (may Allah be pleased with them), so he said: Write like this: «بسم الله الرحمن الرحیم», amma ba'd, to so-and-so, meaning to such-and-such person.