عَنِ ابْنِ عَبَّاسٍ قَالَ: كَانَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ يَفْتَتِحُ صَلَاتَهُ بِ (بِسم الله الرَّحْمَن الرَّحِيم) رَوَاهُ التِّرْمِذِيُّ وَقَالَ: هَذَا حَدِيثٌ لَيْسَ إِسْنَادُهُ بِذَاكَ

‘Abdallah b. Mas'ud said

I cannot count how often I heard God’s Messenger reciting in the two rak'as after the sunset prayer and in the two rak'as before the dawn prayer, “Say, O unbelievers,” and “Say, He is God, one God.” Tirmidhi transmitted it, and Ibn Majah transmitted it on Abu Huraira’s authority, but he did not mention “after the sunset prayer.”