Musnad Abu Ya'la al-Mawsili 152:136

Al-A’mash narrated to us, from ‘Umarah, from ‘Abd al-Rahman ibn Yazid, from ‘Abdullah, who said: I was hidden behind the coverings of the Ka’bah. He said: Then three men came, with much fat on their bellies and little understanding in their hearts. He said: A Qurashi and his two Thaqafi brothers-in-law, or a Thaqafi and his two Qurashi brothers-in-law. They spoke words that I did not understand. One of them said: "Do you think Allah hears this speech of ours?" The other said: "If we raise our voices, He hears it, and if we do not raise them, He does not hear it." The other said: "If He hears some of it, He hears all of it." He said: I mentioned that to the Prophet (ﷺ), and there was revealed concerning it: "And you were not covering yourselves, lest your hearing, your sight, and your skins should testify against you..." up to His saying: "...so you became among the losers."