Musnad Ahmad

It is narrated from Sayyiduna Ibn Mas'ud (may Allah be pleased with him) that once I was clinging to the covering of the Ka'bah when three men came. One of them was a Thaqafi and the other two were from the tribe of Quraysh, who were his sons-in-law. They had a lot of fat on their bellies but very little understanding in their hearts. They began to talk quietly among themselves, which I could not hear. Meanwhile, one of them said: What do you think, does Allah hear our conversations? The second said: I think that when we speak loudly, He hears us, and when we do not raise our voices, He does not hear us. The third said: If He can hear something, then He can hear everything. I mentioned this to the Prophet (peace and blessings of Allah be upon him), so Allah Almighty revealed this verse: « ﴿وَمَا كُنْتُمْ تَسْتَتِرُونَ أَنْ يَشْهَدَ عَلَيْكُمْ سَمْعُكُمْ وَلَا أَبْصَارُكُمْ وَلَا جُلُودُكُمْ . . . . . فَمَا هُمْ مِنَ الْمُعْتَبِينَ﴾ » [فصلت : 22-24] "And you conceal things so that your ears, eyes, and skins may not bear witness against you... so they are not among those who are forgiven."