Abdullah bin Masud reported,

I was concealed behind the curtains of the Kaaba when three men came along, a man of Thaqif and his two brothers-in-law from Quraysh, men whose bellies were thick with fat and whose hearts held little understanding. They fell into conversation among themselves.One of them asked, "Do you think Allah hears what we are saying?"Another replied, "He hears it when we raise our voices, but when we lower them He does not hear."The third said, "If He hears anything at all, then He hears all of it."I mentioned this to the Messenger of Allah ﷺ, and then came the revelation, "And you were not concealing yourselves lest they bear witness against you" up to His words, "nor will they be granted any relief" [Fussilat 41:22–24].Mansur also related to me something similar from Mujahid, from Abu Muamar, from Abdullah.

حدثنا يحيى عن سفيان قال حدثنا سليمان عن عمارة عن وهب بن ربيعة

عن عبد الله قال

كنت مستترا بأستار الكعبة فجاء ثلاثة نفر ثقفي وختناه قرشيان كثير شحم بطونهم قليل فقه قلوبهم قال فتحدثوا بينهم بحديث قال فقال أحدهم أترى الله عز وجل يسمع ما نقول قال الآخر يسمع ما رفعنا وما خفضنا لا يسمع قال الآخر إن كان يسمع شيئا فهو يسمعه كله قال فذكرت ذلك لرسول الله ﷺ قال فنزلت {وما كنتم تستترون أن يشهد عليكم} إلى قوله {فما هم من المعتبين} قال وحدثني منصور عن مجاهد عن أبي معمر عن عبد الله نحو ذلك