Abdullah bin Abbas reported,

I heard Umar bin Khattab say, "When Abdullah bin Ubayy died, the Messenger of Allah ﷺ was called to perform the funeral prayer over him. He stood up and went to him, and when he stood ready to pray, I shifted around until I stood facing his chest and said, 'Messenger of Allah, are you praying over the enemy of Allah, Abdullah bin Ubayy, who said such and such on such and such a day?' enumerating the things he had done.The Messenger of Allah ﷺ was smiling, and when I had said too much, he said, 'Step back from me, Umar. I have been given a choice and I have chosen. It has been said to me, 'Ask forgiveness for them or do not ask forgiveness for them. Even if you ask forgiveness for them seventy times, Allah will not forgive them' [Tawbah 9:80]. If I knew that by exceeding seventy he would be forgiven, I would do so.'Then he prayed over him and walked with the funeral procession, standing at his grave until the burial was completed.I was astonished at myself and at my boldness toward the Messenger of Allah ﷺ, though Allah and His Messenger know best. By Allah, only a short time passed before these two verses were revealed, 'And never pray over any of them who has died, nor stand at his grave. They disbelieved in Allah and His Messenger and died as defiantly disobedient' [Tawbah 9:84]. After that, the Messenger of Allah ﷺ never prayed over a hypocrite nor stood at his grave until Allah took him."

حدثنا يعقوب حدثنا أبي عن ابن إسحاق حدثني الزهري عن عبيد الله بن عبد الله بن عتبة بن مسعود

عن عبد الله بن عباس رضي الله عنهما قال

سمعت عمر بن الخطاب رضي الله عنه يقول لما توفي عبد الله بن أبي دعي رسول الله ﷺ للصلاة عليه فقام إليه فلما وقف عليه يريد الصلاة تحولت حتى قمت في صدره فقلت يا رسول الله أعلى عدو الله عبد الله بن أبي القائل يوم كذا كذا وكذا يعدد أيامه قال ورسول الله ﷺ يتبسم حتى إذا أكثرت عليه قال أخر عني يا عمر إني خيرت فاخترت وقد قيل {استغفر لهم أو لا تستغفر لهم إن تستغفر لهم سبعين مرة فلن يغفر الله لهم} لو أعلم أني إن زدت على السبعين غفر له لزدت قال ثم صلى عليه ومشى معه فقام على قبره حتى فرغ منه قال فعجب لي وجراءتي على رسول الله ﷺ والله ورسوله أعلم قال فوالله ما كان إلا يسيرا حتى نزلت هاتان الآيتان {ولا تصل على أحد منهم مات أبدا ولا تقم على قبره إنهم كفروا بالله ورسوله وماتوا وهم فاسقون} فما صلى رسول الله ﷺ بعده على منافق ولا قام على قبره حتى قبضه الله عز وجل