Abu Dawud Book 015, Hadith Number 3245.

Chapter : Not known.

Narated By Abdullah ibn Umar : Sa'id ibn Ubaydah said: Ibn Umar heard a man swearing: No, I swear by the Ka'bah. Ibn Umar said to him: I heard the Apostle of Allah (pbuh) say: He who swears by anyone but Allah is polytheist.