Musnad Ahmad 26:67

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, when three men came: a Qurashi and his two brothers-in-law who were Thaqafis, or a Thaqafi and his two brothers-in-law who were Qurashis. They had much fat in their bellies and little understanding in their hearts. They spoke words I did not hear. One of them said: "Do you think Allah hears this speech of ours?" Another 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, may Allah bless him and grant him peace, and Allah, the Mighty 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].