Sahih Bukhari Volume 2, Book 23, Hadith 1314

وَقَالَ أَبُو حَمْزَةَ عَنِ الأَعْمَشِ، عَنْ عَمْرٍو، عَنِ ابْنِ أَبِي لَيْلَى، قَالَ كُنْتُ مَعَ قَيْسٍ وَسَهْلٍ ـ رضى الله عنهما ـ فَقَالاَ كُنَّا مَعَ النَّبِيِّ صلى الله عليه وسلم‏.‏ وَقَالَ زَكَرِيَّاءُ عَنِ الشَّعْبِيِّ عَنِ ابْنِ أَبِي لَيْلَى كَانَ أَبُو مَسْعُودٍ وَقَيْسٌ يَقُومَانِ لِلْجِنَازَةِ‏

Sahl bin Hunaif and Qais bin Sa`d were sitting in the city of Al-Qadisiya. A funeral procession passed in front of them and they stood up. They were told that funeral procession was of one of the inhabitants of the land i.e. of a non-believer, under the protection of Muslims. They said, 'A funeral procession passed in front of the Prophet (ﷺ) and he stood up. When he was told that it was the coffin of a Jew, he said, 'Is it not a living being (soul)?'