Abdullah bin Masud reported,

Ibn Masud said, three men gathered at the House, two from Quraysh and one from Thaqif, or two from Thaqif and one from Quraysh, men whose hearts held little understanding but whose bellies held much fat.One of them said, "Do you think Allah hears what we say?"Another said, "He hears us if we speak aloud, but He does not hear us if we lower our voices."The third said, "If He hears us when we speak aloud, then He hears us when we lower our voices."So Allah عز وجل revealed, "And you were not concealing yourselves lest your hearing, your sight, or your skins testify against you" [Fussilat 41:22].

Azami 13225

Sahih

عن ابن مسعود

قال اجتمع عند البيت ثلاثة نفر: قرشيان وثقفي أو ثقفيان وقرشي، قليل فقه قلوبهم، كثير شحم بطونهم، فقال أحدهم: أترون الله يسمع ما نقول؟ وقال الآخر: يسمع إن جهرنا ولا يسمع إن أخفينا، وقال الآخر: إن كان يسمع إذا جهرنا فهو يسمع إذا أخفينا، فأنزل الله عز وجل: {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصركم ولا جلودكم}.

الأعظمي 13225صحيح
Contents
Reference
Commentary
Ayat
Collection
Jami al-Kamil
Book
Tafsir of the great Quran
Chapter
Tafsir of Surah Fussilat
Section
His saying, "And you did not use to hide yourselves lest your hearing, your sight, and your skins testify against you, but you thought that Allah does not know much of what you do. And that was your assumption which you assumed about your Lord, it has brought you to ruin, and you have become among the losers"
Numbering
Jami al-Kamil 13225 (2nd edition)
Azami 13225