Musnad Ahmad 26:497

Abu Mu'awiyah narrated to us, 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. Then three men came, with much fat on their bellies and little understanding in their hearts—a Qurashi and his two Thaqafi brothers-in-law, or a Thaqafi and his two Qurashi brothers-in-law. They spoke words I did not understand. One of them said: "Do you think that Allah, the Almighty and Majestic, hears this speech of ours?" Another said: "I think if we raise our voices, He hears it, and if we do not raise our voices, He does not hear it." The other said: "If He hears some of it, He hears all of it." I mentioned that to the Prophet, peace and blessings of Allah be upon him. He said: "Then Allah, the Almighty and Majestic, revealed: 'And you were not covering yourselves, lest your hearing, your sight, and your skins should testify against you' [Fussilat: 22]—up to His saying—'And that was your assumption which you assumed about your Lord. It has brought you to ruin, and you have become among the losers' [Fussilat: 23]."