Oaths and Vows (Kitab Al-Aiman Wa Al-Nudhur)
Dawud :: Book 21 : Hadith 3245
Narrated 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 (peace_be_upon_him) say: He who swears by anyone but Allah is polytheist.