⦗73–75⦘ “Indeed, your Lord is full of bounty toward mankind, but most of them are not grateful. Your Lord surely knows what their hearts conceal and what they disclose. There is nothing hidden in heaven or earth but that it is recorded in a clear Book.”

He draws His servants’ attention to the vastness of His generosity and the abundance of His favors, and urges them to give thanks for them. Yet despite this, most people turn away from gratitude, becoming preoccupied with the blessings rather than the One who bestowed them.

“Your Lord surely knows what their hearts conceal”—that is, what lies hidden within them—“and what they disclose.” They should therefore beware of Him who knows both what is hidden and what is manifest, and remain mindful of Him.

“There is nothing hidden in heaven or earth”—that is, no concealed matter or secret in the upper or lower realms—“but that it is recorded in a clear Book.” That Book encompasses all that has been and all that will be until the Hour is established. Thus, every event that occurs, whether manifest or hidden, accords with what was written on the Preserved Tablet.