Ibn Hibban

Sayyiduna Abdullah bin Mas’ud (may Allah be pleased with him) narrates: I was hiding behind the curtains of the Ka’bah. Meanwhile, three men came there—one belonged to the tribe of Thaqif, and two were his Qurayshi sons-in-law. They had more fat on their bellies and less intelligence among them. They began to talk among themselves. One of them said: What is your opinion about Allah Almighty? What we say: does He hear it? The second said: If we speak loudly, He will hear it; if we speak in a low voice, He will not hear it. The third said: If He can hear loud speech, then He can also hear low speech. (Sayyiduna Abdullah says) I went to the service of the Prophet (peace and blessings be upon him) and mentioned this matter before him, so Allah Almighty revealed this verse: “And whatever you conceal, your hearing, your sight, and your skins will bear witness against you.”