وَعَنِ ابْنِ عَوْنٍ، عَنْ أَنَسِ بْنِ سِيرِينَ قَالَ: كَتَبَ رَجُلٌ بَيْنَ يَدَيِ ابْنِ عُمَرَ: بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ، لِفُلاَنٍ، فَنَهَاهُ ابْنُ عُمَرَ وَقَالَ: قُلْ: بِسْمِ اللهِ، هُوَ لَهُ.
It is narrated from Anas bin Sirin (may Allah have mercy on him) that a man wrote a letter in front of Sayyiduna Ibn Umar (may Allah be pleased with them both): «بسم الله الرحمن الرحیم», to so-and-so. Sayyiduna Ibn Umar (may Allah be pleased with them both) forbade him and said: Write it like this: «بسم اللہ». That is, write "he" (هو) and then his name.