It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that a son of his died at Usfan, so he said: "O Kurayb, see whether the people have gathered for his (funeral)." Kurayb (may Allah have mercy on him) says: I went out and saw that the people had gathered for him. He asked: "Have forty men gathered?" I said: "Yes." He said: "Take him out, for I heard the Messenger of Allah (peace and blessings be upon him) saying: 'There is no Muslim man who dies and forty men who do not associate anything with Allah stand at his funeral, except that Allah Almighty accepts their intercession for him.'"
Imam al-Tabarani (may Allah have mercy on him) said: "This hadith was narrated from Sharik (may Allah have mercy on him) only by Abu Sakhr (may Allah have mercy on him), and Ibn Wahb (may Allah have mercy on him) is alone in narrating it."
Hadith Referenceالمعجم الأوسط / باب الميم / 8898
Hadith Takhrij«أخرجه مسلم فى «صحيحه» برقم: 948، وابن حبان فى «صحيحه» برقم: 3082، وأبو داود فى «سننه» برقم: 3170، وابن ماجه فى «سننه» برقم: 1489، والبيهقي فى «السنن الكبرى» برقم: 5703، 7005، وأحمد فى «مسنده» برقم: 2550، والبزار فى «مسنده» برقم: 5229، والطحاوي فى «شرح مشكل الآثار» برقم: 271، والطبراني فى «الكبير» برقم: 12158»