adab 45 Letters كتاب الرَّسَائِلِ‏ 9

وَعَنِ ابْنِ عَوْنٍ، عَنْ أَنَسِ بْنِ سِيرِينَ قَالَ: كَتَبْتُ لِابْنِ عُمَرَ، فَقَالَ: اكْتُبْ بِسْمِ اللهِ الرَّحْمَنِ الرَّحِيمِ، أَمَّا بَعْدُ: إِلَى فُلانٍ.

Anas ibn Sirin said, “I wrote for Ibn ‘Umar and he said, ‘Write: “In the Name of Allah, the All-Merciful, Most Merciful. Following on from that: To so-and-so.”‘”