(38) “Indeed, Allah knows the unseen of the heavens and the earth. He surely knows all that hearts conceal.”

After mentioning the recompense of the inhabitants of the two abodes and the deeds of both groups, Allah Most High declares the vastness of His knowledge and His awareness of the unseen realities of the heavens and the earth, which are hidden from the sight and knowledge of created beings. He knows their innermost secrets and all the good, evil, purity, and other things their hearts contain. He therefore gives each person what they deserve and assigns everyone their proper place.