﴿Indeed, their Lord is fully aware of them that Day﴾—that is, Allah, Mighty and Majestic, is fully aware of them, meaning His servants. The plural pronoun “them” is used rather than the singular “him,” even though “man” is singular, in consideration of the intended meaning. In other words, the pronoun refers back to “man” according to its meaning, for ﴿Indeed, man﴾ means every human being.
Knowledge is specifically connected with that Day in the words, ﴿Indeed, their Lord is fully aware of them that Day﴾, because it is the Day of recompense and reckoning. Otherwise, Allah Most High is All-Knowing and fully aware both on that Day and before it. Exalted is He: He knows what has been and how anything that might be would unfold.
This is a brief explanation of this magnificent surah. Whoever desires a fuller treatment should consult the books of tafsīr that discuss it at length, for we merely offer concise indications of its meanings. We ask Allah Most High for guidance and success, and to make us among those who recite the Book of Allah as it ought to be recited. He is indeed capable of all things.