I do not know whose statement it is:" It is the last word of the Messenger of Allah ﷺ which is accepted as (final as it abrogates the previous ones)."
عَنِ الزُّهْرِيِّ بِهَذَا الإِسْنَادِ مِثْلَهُ قَالَ يَحْيَى قَالَ سُفْيَانُ لاَ أَدْرِي مِنْ قَوْلِ مَنْ هُوَ يَعْنِي وَكَانَ يُؤْخَذُ بِالآخِرِ مِنْ قَوْلِ رَسُولِ اللَّهِ ﷺ