Az-Zukhruf • EN-TAFSIR-IBN-ABBAS
﴿ أَمْ يَحْسَبُونَ أَنَّا لَا نَسْمَعُ سِرَّهُمْ وَنَجْوَىٰهُم ۚ بَلَىٰ وَرُسُلُنَا لَدَيْهِمْ يَكْتُبُونَ ﴾
“Or do they, perchance, think that We do not hear their hidden thoughts and their secret confabulations? Yea, indeed, [We do,] and Our heavenly forces are with them, recording [all].”
(Or deem they) i.e. Safwan Ibn Umayyah and his two friends (that We cannot hear their secret thoughts and private confidences) around the Ka'bah? (Nay) We do hear, (but Our envoys) the guardian angels, (present with them, do record) their secrets and private conferences.