Shaykh Al-Islām Ibn Taymiyyah (رحمه الله) said:
“[A]nd this is as was reported on the authority of ʿUthmān bn ʿAffān–may Allāh be pleased with him–that he said: ‘Fear intoxicants, for indeed, they are the mother of all filth.’
And a man asked a woman [for unlawful intercourse], so she said: ‘I will not do it until you prostrate to this idol.’ So he said: ‘I will not ascribe partners with Allāh.’ So, she said: ‘Or will you kill this boy?’ So, he said: ‘I will not kill a soul that Allāh has forbidden.’ So, she said: ‘Or will you drink this cup [of wine]?’ So, he said: ‘This is easier.’ So, when he drank the wine, he killed the boy, prostrated to the idol, and committed Zinā (unlawful sexual intercourse) with the woman.
Musical instruments are the intoxicant of the souls. They do more [harm] to the souls than the wine in cups. So, when they get intoxicated with [musical] sounds, Shirk lodges within them, and they tend towards atrocities and oppression–then, they ascribe partners with Allāh, kill souls that Allāh has forbidden, and commit Zinā.”
Source: Majmūʿ Al-Fatāwá (10/417)