Ash-Shu'araa • EN-TAFSIR-IBN-ABBAS
﴿ إِنَّهُۥ هُوَ ٱلسَّمِيعُ ٱلْعَلِيمُ ﴾
“for, verily, He alone is all-hearing, all-knowing!”
(Lo! He, only He, is the Hearer) of what they say, (the Knower) of them and of their works.