Ibn Abbas said, "Whoever has wealth enough to take him to the Hajj of his Lord's House, or upon which zakat is due, and does not do so, will beg to be returned when death comes to him."A man said, "Ibn Abbas, fear Allah. It is only the disbelievers who beg to be returned."Ibn Abbas replied, "I will recite to you the Quran on that point, 'You who believe, do not let your wealth or your children distract you from the remembrance of Allah. Whoever does that, those are the losers. And spend from what We have provided you before death comes to one of you' up to His words, 'and Allah is aware of what you do'" [Munafiqun 63:9–11].The man asked, "What makes zakat obligatory?"Ibn Abbas answered, "When the wealth reaches two hundred dirhams or more."He asked, "And what makes Hajj obligatory?"He answered, "Provisions and a mount."Abd bin Humayd narrated to us, saying that Abdul-Razzaq narrated to them from Thawri, from Yahya bin Abu Haya, from Dahhak, from Ibn Abbas, from the Prophet ﷺ, something similar to this.He said, this is how Sufyan bin Uyayna and more than one other narrator transmitted this hadith, from Abu Janab, from Dahhak, from Ibn Abbas, as his own statement, and they did not trace it back to the Prophet. This is more sound than the report of Abdul-Razzaq. Abu Janab's name is Yahya bin Abu Haya, and he is not strong in hadith.
حدثنا عبد بن حميد حدثنا جعفر بن عون أخبرنا أبو جناب الكلبي عن الضحاك
من كان له مال يبلغه حج بيت ربه أو تجب عليه فيه الزكاة فلم يفعل يسأل الرجعة عند الموت فقال رجل يا ابن عباس اتق الله إنما يسأل الرجعة الكفار قال سأتلو عليك بذلك قرآنا {يا أيها الذين آمنوا لا تلهكم أموالكم ولا أولادكم عن ذكر الله ومن يفعل ذلك فأولئك هم الخاسرون وأنفقوا من ما رزقناكم من قبل أن يأتي أحدكم الموت} إلى قوله {والله خبير بما تعملون} قال فما يوجب الزكاة قال إذا بلغ المال مائتي درهم فصاعدا قال فما يوجب الحج قال الزاد والبعير حدثنا عبد بن حميد حدثنا عبد الرزاق عن الثوري عن يحيى بن أبي حية عن الضحاك عن ابن عباس عن النبي ﷺ بنحوه و قال هكذا روى سفيان بن عيينة وغير واحد هذا الحديث عن أبي جناب عن الضحاك عن ابن عباس قوله ولم يرفعوه وهذا أصح من رواية عبد الرزاق وأبو جناب اسمه يحيى بن أبي حية وليس هو بالقوي في الحديث
Sourcing, its chain of transmission is daif. Tabari also reported it in his Tafsir, 28/76, from the hadith of Abu Janab in a shortened form, and it is found in Musnad Abd bin Humayd, no. 692, from Abdul-Razzaq from Thawri, by the same chain. Abu Janab used ambiguous transmission language, and the chain from Dahhak bin Muzahim to Ibn Abbas is disconnected.