What was the Opinion of Ibn Abbas regarding the hearing of the Dead?

So I was reading Karim Abu Zaid's Book Refutation of Yasir Qadhi's Grave Worship Blunder. And I came across this "The basic principle is that the engraved does not hear the living. This is the position of Aishah , Ibn Mas‘ud, and Abdullah Ibn Abbas; they denied that dead people could hear living ones." I tried looking for evidence to prove that this is the opinion of Ibn Abbas but i could not find it. I found this article https://www.alukah.net/sharia/0/68439/ but it seems that Karim got this from this article. So i Was wondering if there is any evidence for this?