﴿ يَٰبُنَىَّ إِنَّهَآ إِن تَكُ مِثْقَالَ حَبَّةٍۢ مِّنْ خَرْدَلٍۢ فَتَكُن فِى صَخْرَةٍ أَوْ فِى ٱلسَّمَٰوَٰتِ أَوْ فِى ٱلْأَرْضِ يَأْتِ بِهَا ٱللَّهُ ۚ إِنَّ ٱللَّهَ لَطِيفٌ خَبِيرٌۭ ﴾

““O my dear son,” [continued Luqman,] “verily, if there be but the weight of a mustard-seed, and though it be [hidden] in a rock, or in the skies, or in the earth, God will bring it to light: for, behold, God is unfathomable [in His wisdom], all-aware”

Allah then went back to Luqman's exhortation, saying: (O my dear son! Lo! though it) i.e. a good deed; it is also said that it refers to provision (be but the weight of a grain of mustard seed, and though it be in a rock) beneath the earth, (or in the heavens) or above the heavens, (or in the earth) or in the belly of the earth, (Allah will bring it forth) to the one it is destined wherever he might be. (Allah is Subtile) in bringing it forth, (Aware) of its location.