Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) narrates: "I was hiding behind the covering of the Ka'bah, and in the mosque there were a man of Thaqif and his two sons-in-law of Quraysh. He said: 'Do you think Allah hears our murmuring?' One of them said: 'He hears when we speak aloud.' The other said: 'If He hears when we speak aloud, He will certainly hear when we speak quietly.'" Sayyiduna Ibn Mas'ud (may Allah be pleased with him) said: "So I came to the Prophet (peace and blessings be upon him) and told him what they had said, and Allah, the Mighty and Majestic, revealed this verse: 'And you were not concealing yourselves lest your hearing, your sight and your skins should testify against you' to the end of the verse."
Al-Mas'udi differed from them in this.
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 10100