the created earths, heaven, mountains, hills, and air, none of which is known to possess any of these attributes or entities, nor can any such thing be identified in them. In our view, Allah is far exalted above being like that.

Allah has distinguished hearing from sight in His Book, saying:

“Indeed, I am with you both; I hear and I see.”
(Tā Hā: 46)

And:

“Indeed, We are with you, listening.”
(al-Shu‘arā’: 15)

He also said:

“Allah will neither speak to them nor look at them.”
(Āl ‘Imrān: 77)

Thus He distinguished speech from looking, without mentioning hearing. Concerning hearing and sound, He said:

“Allah has certainly heard the words of the woman who disputes with you concerning her husband and complains to Allah. Allah hears the conversation between you both. Indeed, Allah is All-Hearing, All-Seeing.”
(al-Mujādilah: 1)

And:

“Allah has certainly heard the words of those who said, ‘Allah is poor, and we are rich.’”
(Āl ‘Imrān: 181)

He did not say: “Allah has seen the words of the woman who disputes with you concerning her husband.”

Concerning sight, He said that He is:

“The One who sees you when you stand”

“and your movement among those who prostrate.”
(al-Shu‘arā’: 219: 218)

And the Exalted said: “And say, ‘Work