Musnad Ahmad 26:688

Yahya narrated to us, from Sufyan, who said: Sulayman narrated to us, from ‘Umarah, from Wahb ibn Rabi‘ah, from ‘Abdullah, who said: I was hidden behind the coverings of the Ka‘bah when three men came—a Thaqafi and his two brothers-in-law, who were Qurashis. They had much fat in their bellies and little understanding in their hearts. He said: They spoke among themselves with a conversation. One of them said: "Do you think that Allah, the Mighty and Majestic, hears what we are saying?" The other said: "He hears if we raise our voices, but if we lower them, He does not hear." The other said: "If He hears anything, then He hears it all." He said: I mentioned that to the Messenger of Allah (peace and blessings of Allah be upon him). He said: Then it was revealed: "And you were not covering yourselves, lest your hearing and your sight and your skins should testify against you..." [Fussilat: 22] up to His saying: "...then they are not of those who are allowed to make amends." [Fussilat: 24]. He said: And Mansur narrated to me, from Mujahid, from Abu Ma‘mar, from ‘Abdullah, the like of that.