Narrated `Abdullah:
Two person of Bani Thaqif and one from Quarish (or two persons from Quraish and one from Bani Thaqif) who had fat bellies but little wisdom, met near the Ka`ba. One of them said, "Did you see that Allah hears what we say? " The other said, "He hears us if we speak aloud, but He does not hear if we speak in stealthy quietness (softly)." The third fellow said, "If He hears when we speak aloud, then He surely hears us if we speak in stealthy quietness (softly)." So Allah revealed the Verse:-- 'And you have not been screening against yourselves, lest your ears, and your eyes and your skins should testify against you..." (41.22)
Narrated Ibn Mas`ud:
(regarding) the Verse: 'And you have not been screening against yourself lest your ears, and your eyes and your skins should testify against you..' (41.22) While two persons from Quraish and their brotherin- law from Thaqif (or two persons from Thaqif and their brother-in-law from Quraish) were in a house, they said to each other, "Do you think that Allah hears our talks?" Some said, "He hears a portion thereof" Others said, "If He can hear a portion of it, He can hear all of it." Then the following Verse was revealed: 'And you have not been screening against yourself lest your ears, and your eyes and your skins should testify against you...' (41.22)
Narrated `Abdullah:
There gathered near the House (i.e. the Ka`ba) two Quraishi persons and a person from Thaqif (or two persons from Thaqif and one from Quraish), and all of them with very fat bellies but very little intelligence. One of them said, "Do you think that Allah hears what we say?" Another said, "He hears us when we talk in a loud voice, but He doesn't hear us when we talk in a low tone." The third said, "If He can hear when we talk in a loud tone, then He can also hear when we speak in a low tone." Then Allah, the Honorable, the Majestic revealed: 'And you have not been screening against yourself lest your ears, and eyes and your skins should testify against you....' (41.22-23)
This hadith has been narrated through another chain as well.
Ibn Mas'ud reported that there gathered near the House three persons amongst whom two were Quraishi and one was a Thaqafi or two were Thaqafis and one was a Quraishi. They lacked understanding but wore more flesh. One of them said: Do you think that Allah hears as we speak? The other one said: He does hear when we speak loudly and He does not hear when we speak in undertones, and still the other one said: If He listens when we speak loudly, He also listens when we speak in undertones. It was on this occasion that this verse was revealed:" You did not conceal yourselves lest your ears, your eyes and your skins would stand witness against you" (xli. 22).