With this chain, Sufyan Thawri narrated from A’mash, A’mash from ‘Amarah bin ‘Umair, and ‘Amarah from Wahb bin Rabi’ah from ‘Abdullah in the same manner.
´Narrated 'Abdullah:` "I was hiding beneath the covering of the Ka'bah, and three men came along - a man from the Quraish, and two of his brothers-in-law from Thaqif, or a man from Thaqif and two of his brothers-in-law from Quraish. Their bellies were fat, and they did not have much understanding. They said something that I could not understand, then one of them said: 'Do you think that Allah can hear what we are talking about?' Another said: 'If we raise our voices, He will hear it, but if we do not raise our voices, He will not hear it.' The other one said: 'If He can hear something from us, then He can hear all of it.'" 'Abdullah said: "I mentioned that to the Prophet (ﷺ), so Allah revealed: 'And you have not been hiding yourselves, lest your ears and your eyes and your skin should testify against you...' up to His saying: '...and you have become of those utterly lost! (42:22 & 23)"
Hadith Referenceسنن ترمذي / كتاب تفسير القرآن عن رسول الله صلى الله عليه وسلم / 3249
´Narrated Ibn Mas'ud:` "Three men whose bellies were fat, but whose hearts had little understanding, were arguing at the House. Two of them were from Quraish and one was from Thaqif - or two from Thaqif, and one from Quraish. One of them said: 'Do you think that Allah can hear what we are saying?' Another said: 'He can hear if we are loud, but He can not hear when we are quiet.' Another said: 'If He can hear when we are loud then He can hear when we are quiet.' So Allah, the Mighty and Sublime revealed: And you have not been hiding yourselves, lest your ears and your eyes and your skins should testify against you (41:22)."
Shaykh Dr. Abdur Rahman Freywai
Explanation: 1: And you did not conceal (your evil deeds) for the reason that your ears, your eyes, and your skins would testify against you; rather, you continued to think that many of the deeds you were committing were unknown to Allah. (: Ha Mim As-Sajdah: 22)
Source: Sunan al-Tirmidhi – Majlis ‘Ilmi Dar al-Da‘wah, New Delhi Edition, Page: 3248