Dear Piya,

This probably isn't what you're looking for as it only refers to the
devas but I thought I'd mention it anyway. The passages are found in
the sutta at AN III.36 (A I 142f) which describe how some devas (the
ministers, princes, and kings) of the realm of the Four Great Kings
(caatummahaaraajikaa) regularly go out as reporters to observe the
deeds of humans on the 8th, 14th, & 15th day of each half month. The
Kings later report the matter to the Devas of the Thirty-three.

Best wishes,
Jim

> I still hope some generous scholar out there will help me locate the
> reference where it is said that Buddha/s and devas know/see what we
are
> doing. I prefer not to make a Sutta quote when I am uncertain of its
exact
> reference.
>
> Sukhi.
>
> Piya