He sees what lies beneath the seven earths just as He sees what is above the seven heavens. He also hears and sees those who deserve recompense according to His wisdom; this latter meaning pertains to His wisdom1.

Allah frequently pairs the names “the All-Hearing” and “the All-Seeing,” as in His words: “And Allah is ever All-Hearing, All-Seeing.”2 His hearing and His sight each encompass everything to which they pertain, outward and inward. The All-Hearing is He whose hearing encompasses all that can be heard. He hears every sound in the upper and lower worlds, whether concealed or openly expressed, as though they were a single sound before Him. No sounds become confused for Him, nor is any language hidden from Him. Near and far, secret and open, are all alike to Him:

“It is the same whether any of you conceals his speech or speaks openly, whether he hides by night or goes about by day.”3

“Allah has certainly heard the words of the woman who argues with you concerning her husband and complains to Allah. And Allah hears your conversation; indeed, Allah is All-Hearing, All-Seeing.”4

ʿĀ’ishah, may Allah be pleased with her, said: “Blessed is He whose hearing encompasses all sounds! The woman who pleaded her case came to complain to the Messenger of Allah, may Allah bless him and grant him peace, while I was in one part of the room, yet some of her words escaped my hearing. Then Allah revealed: ‘Allah has certainly heard the words of the woman who argues with you concerning her husband’5—to the end of the verse.”6

13 - The Accepter of Repentance7: