It is narrated from Sayyiduna Ibn Abbas (may Allah be pleased with them both) that a Jew passed by the Prophet (peace and blessings be upon him), and he (peace and blessings be upon him) said: "O Jew! Tell us something." He said: "O Abu al-Qasim! What do you say about when Allah Almighty places the heavens on this, the earth on this, the mountains on this, the seas on this, and all the rest of creation on this?" (That is, he pointed to his fingers.) He (Ibn Abbas) said: Then Allah Almighty revealed this verse: "And they did not esteem Allah with the esteem that is His due."
No one narrated this hadith from Ata bin al-Sa'ib (may Allah have mercy on him), from Abu al-Duha (may Allah have mercy on him), from Sayyiduna Ibn Abbas (may Allah be pleased with them both) except Abu Kudaynah (may Allah have mercy on him), and Muhammad bin al-Salt (may Allah have mercy on him) is alone in narrating it.
Hadith Referenceالمعجم الأوسط / باب العين / 4689
Hadith Takhrij«أخرجه الترمذي فى «جامعه» برقم: 3240، وأحمد فى «مسنده» برقم: 2303، 3036»