And the context of the two verses indicates that the angels are meant, for He says:

“And We are nearer to him than his jugular vein (16), when the two recording angels receive, one seated on the right and the other on the left (17). Not a word does he utter without a watchful observer ready beside him (18).” [Qāf 16–18]

He thus confines this nearness to that time—the time when the two recording angels receive, one seated on the right and one on the left. These are the two guardian angels who write, as He says:

“Not a word does he utter without a watchful observer ready beside him (18).” [Qāf 18]

It is evident that, if the nearness of His Essence were meant, it would not be confined to this particular circumstance, and mentioning the ready and watchful observer would serve no relevant purpose. Likewise, He says in the other verse:

“Then why, when the soul reaches the throat (83), while you are looking on at that moment (84)—and We are nearer to him than you are, but you do not see (85)”