Al-Waaqia • BN-TAFSEER-IBN-E-KASEER
﴿ وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنكُمْ وَلَٰكِن لَّا تُبْصِرُونَ ﴾
“and while We are closer to him than you, although you see [Us] not -:”
Please check ayah 56:87 for complete tafsir.