A man said to Ibn 'Abbaas (may Allah be pleased with him), "What do you say concerning Music? Is it permissible or is it forbidden?"
He responded, "I do not say it is forbidden except what is found in the Book of Allaah."
The man said, "So you say it is permissible then?"
Ibn 'Abbaas stated, "I did not say that." Then he (Ibn 'Abbaas) said to him, "Do you see that truth and falsehood will come on the Day of Judgement, so where will music be on that day?"
So the man said, "It (music) will be with falsehood on that day."
Upon this Ibn 'Abbaas closed with, "Go then for I have given the ruling for you."
Taken from: Ahaadeeth udh-Dhammil Ghinaai wal-Mua'azaf fil-Mizaan
