All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu 'alyhi wa sallam, is His slave and Messenger.
This Hadeeth was narrated by Imaam Ahmad on the authority of ʻAbdullaah ibn Masʻood – not Ibn ʻUmar as the questioner stated.
ʻAbdullaah ibn Masʻood said, “A Jewish man passed by the Messenger of Allaah, sallallaahu ʻalayhi wa sallam, while he was talking to some of his Companions. Some people from Quraysh said to the Jewish man: “O Jew! This man claims that he is a Prophet.” Thereupon, the Jewish man said: “I shall ask him about something that only a Prophet would know.” He, then, came towards the Prophet, sallallaahu ʻalayhi wa sallam, sat down and said: "O Muhammad! From what is Man created?” The Messenger of Allaah, sallallaahu ʻalayhi wa sallam, answered: “O Jew! Man is created from the union of both the sperm-drop of the man and the sperm-drop of the woman. As for the sperm-drop of man, it is thick and from it bones and nerves are created, and the woman's sperm-drop, it is thin and from it flesh and blood are created.” The Jewish man then stood up and said: ‘This is what those before you (i.e. the Prophets) used to say.’”
This Hadeeth was cited by At-Tabaraani in Al-Muʻjam Al-Kabeer. Ahmad Shaakir and Al-Albaani declared the Isnaad as Dha'eef (weak). Al-Arnaa’oot and the co-authors who verified and revised the Musnad of Imaam Ahmad classified it as weak as well and cited the statement of As-Sindi: “"And the woman's sperm-drop, it is thin and from it flesh and blood are created" I say: The apparent indication of the Quranic verse: {Then, We made the sperm-drop into a clinging clot, and We made the clot into a lump [of flesh], and We made [from] the lump, bones, and We covered the bones with flesh; then We developed him into another creation...} [Quran 23:14] indicates that the fetus’ bones are formed from the combination of the man’s sperm-drop and the woman’s, and Allaah knows best. The chain of narration of this Hadeeth includes ʻAtaa’ ibn As-Saa’ib who is labeled as Mukhtalit (confused in his narration due to old age or illness).”
There is no room here for citing all the statements of scholars on that Hadeeth. However, the questioner may refer to Silsilat Al-Ahaadeeth Adh-Dhaʻeefah by Al-Albaani ; he commented on that Hadeeth in detail under no. 5457.
Allaah knows best.