´It was narrated that Abu 'Atiyyah said:` "Masruq and I came to 'Aishah and we said to her: 'O mother of the Believers, two men from among the Companions of Muhammad; one of them hastens the Iftar and hastens the prayer, and the other delays Iftar and delays the prayer; She said: 'Which one of them hastens Iftar and has hastens the prayer?' we said : 'Abdullah bin Masud.' She said: 'That is what the Messenger of Allah used to do."" And the other was Abu Musa.
Hadith Referenceسنن نسائي / كتاب الصيام / 2163
Hadith Gradingالألبانی:صحيح | زبیر علی زئی:صحيح مسلم
´Abu Atiyyah said:` "Masruq and I entered upon Aishah and we said: 'O Mother of the Believers! There are two men from the Companions of Muhammad, one of them hastens to break the fasts and he hastens to perform Salat. The other delays breaking the fast and he delays the Salat.' She said: 'Which of them hastens to break the fast and hastens to perform the Salat?' We said that it was Abdullah bin Mas'ud. She said: 'This is how the Messenger of Allah did it.' And the other was Abu Musa."
Shaykh Dr. Abdur Rahman Freywai
1: Apparently, by this is meant the Maghrib (sunset) prayer, and it can also be interpreted in a general sense; in that case, Maghrib will also be included among them.
2: The first person, that is, Abdullah ibn Mas'ud (radi Allahu anhu), adhered to strictness and the Sunnah, while the second person, that is, Abu Musa al-Ash'ari, acted upon permissibility and concession.
Source: Sunan al-Tirmidhi – Majlis ‘Ilmi Dar al-Da‘wah, New Delhi Edition, Page: 702
Narrated Abu Atiyyah: I and Masruq entered upon Aishah and we said: Mother of believers, there are two persons from the Companions of the Muhammad ﷺ. One of them hastens to break the fast and hastens to pray while the other delays to break the fast and delays praying. She asked: Which of them hastens to break the fast and hasten to pray ? We replied: Abdullah (bin Masud). She said: Thus did the Messenger of Allah ﷺ do.
Shaykh Umar Farooq Saeedi
Benefits and Issues: ➊ In the best of generations, the actions of the noble Companions (radi Allahu anhum) were also measured against the statements and actions of the Messenger of Allah (sallallahu alayhi wa sallam), because the absolute proof is the blessed person of the Messenger of Allah (sallallahu alayhi wa sallam).
➋ To break the fast (iftar) and to perform the Maghrib prayer at its earliest time is legislated and Sunnah.
➌ The Companion who delayed somewhat, Abu Musa al-Ash‘ari (radi Allahu anhu), perhaps did so out of caution, but now, after the advent of prayer time calendars, there is no justification for delay as a precaution.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 2354