Musannaf Ibn Abi Shaybah 9709 — The new moon seen in the daytime

Ibrahim says: Sayyiduna Utbah bin Farqad (may Allah be pleased with him) was away in the Sawad (the farmlands of Iraq). The people saw the new moon in the latter part of the day and broke their fast. This reached Sayyiduna Umar (may Allah be pleased with him), so he wrote a letter in which he said: If the new moon is seen at the beginning of the day, it is the moon of the previous day, so break your fast; and if the moon is seen in the latter part of the day, it is the moon of the coming day, so complete the fast.