Al-Muminoon • AR-TAFSIR-IBN-KATHIR
﴿ عَٰلِمِ ٱلْغَيْبِ وَٱلشَّهَٰدَةِ فَتَعَٰلَىٰ عَمَّا يُشْرِكُونَ ﴾
“knowing all that is beyond the reach of a created being’s perception as well as all that can be witnessed by a creature’s senses or mind and, hence, sublimely exalted is He above anything to which they may ascribe a share in His divinity!”
" عالم الغيب والشهادة " أي يعلم ما يغيب عن المخلوقات وما يشاهدونه " فتعالى عما يشركون " أي تقدس وتنزه وتعالى وعز وجل عما يقول الظالمون والجاحدون.