Abdullah bin Masud reported,

Regarding the verse "And you were not concealing yourselves lest your hearing, your sight, or your skins testify against you" [Fussilat 41:22], he said that two men from Quraysh together with their in-law from Thakeef, or two men from Thakeef together with their in-law from Quraysh, were in a house. They said to one another, "Do you think that Allah hears what we are saying?"Some of them said, "He hears part of it."Others said, "If He hears part of it, then He surely hears all of it."So the verse was revealed, "And you were not concealing yourselves lest your hearing, your sight, or your skins testify against you" [Fussilat 41:22].

حدثنا الصلت بن محمد حدثنا يزيد بن زريع عن روح بن القاسم عن منصور عن مجاهد عن أبي معمر

عن ابن مسعود

{وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم} الآية قال كان رجلان من قريش وختن لهما من ثقيف أو رجلان من ثقيف وختن لهما من قريش في بيت فقال بعضهم لبعض أترون أن الله يسمع حديثنا قال بعضهم يسمع بعضه وقال بعضهم لئن كان يسمع بعضه لقد يسمع كله فأنزلت {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم} الآية