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)."

حَدَّثَنَا ابْنُ أَبِي عُمَرَ، حَدَّثَنَا سُفْيَانُ، عَنْ مَنْصُورٍ، عَنْ مُجَاهِدٍ، عَنْ أَبِي مَعْمَرٍ، عَنِ ابْنِ مَسْعُودٍ، قَالَ اخْتَصَمَ عِنْدَ الْبَيْتِ ثَلاَثَةُ نَفَرٍ قُرَشِيَّانِ وَثَقَفِيٌّ أَوْ ثَقَفِيَّانِ وَقُرَشِيٌّ قَلِيلاً فِقْهُ قُلُوبِهِمْ كَثِيرًا شَحْمُ بُطُونِهِمْ فَقَالَ أَحَدُهُمْ أَتَرَوْنَ أَنَّ اللَّهَ يَسْمَعُ مَا نَقُولُ فَقَالَ الآخَرُ يَسْمَعُ إِذَا جَهَرْنَا وَلاَ يَسْمَعُ إِذَا أَخْفَيْنَا . وَقَالَ الآخَرُ إِنْ كَانَ يَسْمَعُ إِذَا جَهَرْنَا فَإِنَّهُ يَسْمَعُ إِذَا أَخْفَيْنَا . فَأَنْزَلَ اللَّهُ : ( ومَا كُنْتُمْ تَسْتَتِرُونَ أَنْ يَشْهَدَ عَلَيْكُمْ سَمْعُكُمْ وَلاَ أَبْصَارُكُمْ وَلاَ جُلُودُكُمْ ) .

قَالَ أَبُو عِيسَى هَذَا حَدِيثٌ حَسَنٌ صَحِيحٌ .