Abdullah bin Masud reported,

He said, "I was concealed behind the curtains of the Kaaba when two men from Thaqif came in along with their brother-in-law from Quraysh, or two men from Quraysh with their brother-in-law from Thaqif. Their bellies were thick with fat, but their hearts held little understanding. They began talking among themselves, and one of them said to his companion, 'Do you think Allah hears what we are saying?'The second replied, "I think He hears us when we raise our voices, but He does not hear us when we speak softly."The third said, "If He hears any part of it, He surely hears all of it."So I went to the Prophet ﷺ and told him about this, and Allah revealed, "And you were not concealing yourselves lest your hearing testify against you, or your sight" [Fussilat 41:22], to the end of the verse.

حدثنا أبو معاوية حدثنا الأعمش عن عمارة عن عبد الرحمن بن يزيد عن عبد الله فذكر معناه فنزلت {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم} إلى قوله {فأصبحتم من الخاسرين}