Abdullah bin Masud reported,

I was concealing myself behind the curtain of the Kaabah when three men came along, a man from Quraysh with two in-laws from Thaqif, or a man from Thaqif with two in-laws from Quraysh. Their bellies were heavy with fat, but their hearts had little understanding. They spoke in words I could not hear.One of them said, "Do you think Allah hears what we are saying?"Another said, "I think He hears us when we raise our voices, but when we do not raise them, He does not hear."The third said, "If He hears any of it, He hears all of it."I mentioned this to the Prophet ﷺ, and Allah revealed, "And you were not concealing yourselves lest your hearing, your sight, or your skins testify against you," up to His words, "That assumption of yours which you assumed about your Lord has brought you to ruin, and you have become among the losers" [Fussilat 41:22–23].

حدثنا أبو معاوية حدثنا الأعمش عن عمارة عن عبد الرحمن بن يزيد

عن عبد الله قال

كنت مستترا بستار الكعبة فجاء ثلاثة نفر قرشي وختناه ثقفيان أو ثقفي وختناه قرشيان كثير شحم بطونهم قليل فقه قلوبهم فتكلموا بكلام لم أسمعه فقال أحدهم أترون الله يسمع كلامنا هذا فقال الآخر أرانا إذا رفعنا أصواتنا سمعه وإذا لم نرفعها لم يسمع فقال الآخر إن سمع منه شيئا سمعه كله قال فذكرت ذلك للنبي ﷺ فأنزل الله عز وجل {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم ولا جلودكم} إلى قوله {ذلكم ظنكم الذي ظننتم بربكم أرداكم فأصبحتم من الخاسرين}