"Three men whose bellies were fat, but whose hearts had little understanding, were arguing at the House. Two of them were from Quraish and one was from Thaqif - or two from Thaqif, and one from Quraish. One of them said: 'Do you think that Allah can hear what we are saying?' Another said: 'He can hear if we are loud, but He can not hear when we are quiet.' Another said: 'If He can hear when we are loud then He can hear when we are quiet.' So Allah, the Mighty and Sublime revealed: And you have not been hiding yourselves, lest your ears and your eyes and your skins should testify against you (41:22)."  

اخْتَصَمَ عِنْدَ الْبَيْتِ ثَلاَثَةُ نَفَرٍ قُرَشِيَّانِ وَثَقَفِيٌّ أَوْ ثَقَفِيَّانِ وَقُرَشِيٌّ قَلِيلاً فِقْهُ قُلُوبِهِمْ كَثِيرًا شَحْمُ بُطُونِهِمْ فَقَالَ أَحَدُهُمْ أَتَرَوْنَ أَنَّ اللَّهَ يَسْمَعُ مَا نَقُولُ فَقَالَ الآخَرُ يَسْمَعُ إِذَا جَهَرْنَا وَلاَ يَسْمَعُ إِذَا أَخْفَيْنَا وَقَالَ الآخَرُ إِنْ كَانَ يَسْمَعُ إِذَا جَهَرْنَا فَإِنَّهُ يَسْمَعُ إِذَا أَخْفَيْنَا فَأَنْزَلَ اللَّهُ ( ومَا كُنْتُمْ تَسْتَتِرُونَ أَنْ يَشْهَدَ عَلَيْكُمْ سَمْعُكُمْ وَلاَ أَبْصَارُكُمْ وَلاَ جُلُودُكُمْ )  

"I was hiding beneath the covering of the Ka'bah, and three men came along - a man from the Quraish, and two of his brothers-in-law from Thaqif, or a man from Thaqif and two of his brothers-in-law from Quraish. Their bellies were fat, and they did not have much understanding. They said something that I could not understand, then one of them said: 'Do you think that Allah can hear what we are talking about?' Another said: 'If we raise our voices, He will hear it, but if we do not raise our voices, He will not hear it.' The other one said: 'If He can hear something from us, then He can hear all of it.'" 'Abdullah said: "I mentioned that to the Prophet ﷺ, so Allah revealed: 'And you have not been hiding yourselves, lest your ears and your eyes and your skin should testify against you...' up to His saying: '...and you have become of those utterly lost! (42:22 & 23)"  

عَبْدُ اللَّهِ كُنْتُ مُسْتَتِرًا بِأَسْتَارِ الْكَعْبَةِ فَجَاءَ ثَلاَثَةُ نَفَرٍ كَثِيرٌ شَحْمُ بُطُونِهِمْ قَلِيلٌ فِقْهُ قُلُوبِهِمْ قُرَشِيٌّ وَخَتَنَاهُ ثَقَفِيَّانِ أَوْ ثَقَفِيٌّ وَخَتَنَاهُ قُرَشِيَّانِ فَتَكَلَّمُوا بِكَلاَمٍ لَمْ أَفْهَمْهُ فَقَالَ أَحَدُهُمْ أَتُرَوْنَ أَنَّ اللَّهَ يَسْمَعُ كَلاَمَنَا هَذَا فَقَالَ الآخَرُ إِنَّا إِذَا رَفَعْنَا أَصْوَاتَنَا سَمِعَهُ وَإِذَا لَمْ نَرْفَعْ أَصْوَاتَنَا لَمْ يَسْمَعْهُ فَقَالَ الآخَرُ إِنْ سَمِعَ مِنْهُ شَيْئًا سَمِعَهُ كُلَّهُ فَقَالَ عَبْدُ اللَّهِ فَذَكَرْتُ ذَلِكَ لِلنَّبِيِّ ﷺ فَأَنْزَلَ اللَّهُ ( ومَا كُنْتُمْ تَسْتَتِرُونَ أَنْ يَشْهَدَ عَلَيْكُمْ سَمْعُكُمْ وَلاَ أَبْصَارُكُمْ وَلاَ جُلُودُكُمْ ) إِلَى قَوْلِهِ (أَصْبَحْتُمْ مِنَ الْخَاسِرِينَ )  

that the Messenger of Allah ﷺ recited: Verily those who say: "Our Lord is Allah, and then they stand firm (41:30)." - He said: "People have said it, then most of them disbelieved, so whoever dies upon it, then he is among those who stood firm."  

أَنَّ رَسُولَ اللَّهِ ﷺ قَرَأَ (إِنَّ الَّذِينَ قَالُوا رَبُّنَا اللَّهُ ثُمَّ اسْتَقَامُوا ) قَالَ قَدْ قَالَ النَّاسُ ثُمَّ كَفَرَ أَكْثَرُهُمْ فَمَنْ مَاتَ عَلَيْهَا فَهُوَ مِمَّنِ اسْتَقَامَ