Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) narrates from the Prophet (peace and blessings be upon him) that he (peace and blessings be upon him) said: "Whoever hears the adhan and does not come to the prayer has no prayer, but an excuse is accepted."
The majority narrated it from Sa'id as mawquf on Ibn Abbas, and it has been narrated from Abu Musa al-Ash'ari both as musnad and as mawquf; the mawquf is more authentic. And Allah knows best.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصلاة / 4940