Is it authentically reported from Ibn Mas'ud that he said: "He who makes his ears hear but does not lower his voice," and what is its meaning?

Imam Ahmad used as proof the statement of Ibn Masud: "He who makes his ears hear has not whispered," which indicates that whispering (secrecy) means not making one's ears hear, and that the lowest level of audible recitation is for a person to hear himself. The chain of narration for this tradition has been authenticated and verified as sound.