Abdullah bin Masud reported,

I was concealed behind the curtains of the Kaabah when two men from Thaqif entered along with their in-law from Quraysh, or two men from Quraysh along with their in-law from Thaqif. Their bellies were thick with fat and their hearts had little understanding. They began conversing among themselves, and one of them said to his companion, "Do you think Allah hears what we are saying?"Another replied, "I think He hears us when we raise our voices, but does not hear when we lower them."The third said, "If He hears any of it, He hears all of it."So I went to the Prophet ﷺ and mentioned this to him, and Allah revealed, "And you were not concealing yourselves from your hearing or your sight or your skins bearing witness against you" [Fussilat 41:22].

حدثنا وكيع حدثنا سفيان عن الأعمش عن عمارة بن عمير الليثي عن وهب بن ربيعة

عن عبد الله قال

إني لمستتر بأستار الكعبة إذ دخل رجلان ثقفيان وختنهما قرشي أو قرشيان وختنهما ثقفي كثيرة شحوم بطونهم قليل فقه قلوبهم فتحدثوا بحديث فيما بينهم فقال أحدهم لصاحبه أترى الله عز وجل يسمع ما نقول قال الآخر أراه يسمع إذا رفعنا أصواتنا ولا يسمع إذا خافتنا قال الآخر لئن كان يسمع منه شيئا إنه ليسمعه كله فأتيت النبي ﷺ فذكرت ذلك له فأنزل الله عز وجل {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم} الآية