Sayyiduna Ibn Abbas (may Allah be pleased with them both), explaining this verse: "Then he drew near and came closer still" [Surah al-Najm: 8], Sayyiduna Ibn Abbas (may Allah be pleased with them both) said: This refers to Muhammad (peace and blessings be upon him); he (peace and blessings be upon him) drew near to his Lord, the Mighty and Majestic, and came closer still.
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 11280