Sa'id bin Jubayr (may Allah have mercy on him) narrates from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that the Messenger of Allah (peace and blessings be upon him) visited Abu Talib in his illness. At that time some people of Quraysh were with him, and by his head there was room for one man to sit. When Abu Jahl saw him (peace and blessings be upon him), he got up, sat in that place and said: Your nephew speaks of our gods. Abu Talib said: What is the matter with your people that they complain about you? He (peace and blessings be upon him) said: "O uncle! I want them to hold to one word by which the Arabs will submit to them and the non-Arabs will pay them the jizyah." He asked: Which word? He (peace and blessings be upon him) said: "That they bear witness that there is no god but Allah." They said: Has he made the gods into one god? Then the verses of Surah Sad were revealed: "Sad. By the Qur'an, full of remembrance" [Surah Sad: 1] up to "Indeed, this is a strange thing" [Surah Sad: 5].
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18648