Abdullah bin Masud reported,

Three men gathered near the Kabah, two from Thaqif and one from Quraysh, or two from Quraysh and one from Thaqif. Their bellies were fat but their hearts had little understanding.One of them said, "Do you think Allah hears what we say?"Another replied, "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 too."So Allah revealed, "And you were not concealing yourselves, lest your hearing or your sight or your skins should testify against you" [Fussilat 41:22].

Bukhari 7521

Sahih

حدثنا الحميدي حدثنا سفيان حدثنا منصور عن مجاهد عن أبي معمر

عن عبد الله رضي الله عنه قال

اجتمع عند البيت ثقفيان وقرشي أو قرشيان وثقفي كثيرة شحم بطونهم قليلة فقه قلوبهم فقال أحدهم أترون أن الله يسمع ما نقول قال الآخر يسمع إن جهرنا ولا يسمع إن أخفينا وقال الآخر إن كان يسمع إذا جهرنا فإنه يسمع إذا أخفينا فأنزل الله تعالى {وما كنتم تستترون أن يشهد عليكم سمعكم ولا أبصاركم ولا جلودكم} الآية

البخاري 7521صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Bukhari
Book
Tawhid
Chapter
Allah's saying, "And you did not cover yourselves lest your hearing testify against you, nor your sight, nor your skins, but you assumed that Allah does not know much of what you do"
Numbering
Darussalam 7521
Bukhari 7521