Most High turns away from remembering him with good. This is forgetting him with respect to good. Thus, it is clear that the word “forgetting,” when attributed to Allah, does not indicate any lack of knowledge whatsoever.

The same applies to the words “seeing” and “hearing.” Hearing relates to speech, and speech consists of statements and requests. Someone who hears a statement is expected to believe it, while someone who hears a request is expected to respond to the requester. Thus, hearing is used to express acceptance and response, as when someone praying says, “Allah hears whoever praises Him,” meaning that He answers his supplication. If mere hearing were intended, or hearing accompanied by a deficiency in what is heard, then He hears both those who praise Him and those who do not, as Allah Most High says:

“Allah has certainly heard the words of those who said, ‘Allah is poor, while we are rich.’” [Āl ‘Imrān 181]

Allah Most High also said to Moses and Aaron:

“Indeed, I am with you both, hearing and seeing.” (46) [Tā Hā 46]

And the angel said to the Prophet, may Allah bless him and grant him peace:

“Allah has heard what your people said to you and how they replied to you.”