(13–14) “Whether you conceal your words or proclaim them, He certainly knows what is within the breasts. * Would He who created not know, when He is the All-Subtle, the All-Aware?”
This is a declaration from Allah of the vastness of His knowledge and the all-encompassing nature of His subtle kindness. He says: “Whether you conceal your words or proclaim them”—all of this is the same to Him; nothing whatsoever is hidden from Him. “He certainly knows what is within the breasts”—namely, the intentions and desires they contain. How, then, could words and deeds—which can be heard and seen—be hidden from Him?!
He then cites a rational proof of His knowledge: “Would He who created not know?” How could the One who created all creation, perfected it, and fashioned it beautifully fail to know it? “When He is the All-Subtle, the All-Aware”—the One whose knowledge and awareness are so penetrating that they encompass inner secrets, concealed thoughts, and hidden things [all that is concealed and unseen]. He is the One who “knows the secret and what is even more hidden.” ⦗877⦘
Another meaning of the All-Subtle is that He shows subtle kindness to His servant and devoted ally, bringing him goodness and beneficence from where he does not perceive, protecting him from evil in ways he never anticipates, and raising him to the highest ranks through means that would never occur to [the servant]. He may even cause him to experience hardships so that, through them, he may attain sublime things that are beloved and noble stations.