﴿ وَهُوَ ٱللَّهُ فِى ٱلسَّمَٰوَٰتِ وَفِى ٱلْأَرْضِ ۖ يَعْلَمُ سِرَّكُمْ وَجَهْرَكُمْ وَيَعْلَمُ مَا تَكْسِبُونَ ﴾

“although He is God in the heavens and on earth, knowing all that you keep secret as well as all that you do openly, and knowing what you deserve.”

The third verse contains the consequential outcome of what was said in the first two verses. It declares that Allah is the only Being who is worthy of worship and obedience in all the heavens and the earth, and He is the One who knows everything human beings conceal or reveal and, particularly, everything they say or do.