concerning the words of the Most High: ‘He knows what penetrates into the earth’—of rain; ‘and what emerges from it’—of vegetation; ‘and what descends from the heaven’—of rainfall; ‘and what ascends into it’—the angels who ascend to heaven. ‘And He is with you wherever you are’ means that He is with you through His power, sovereignty, and knowledge, wherever you are.

Through this same chain of transmission, Muqātil ibn Sulaymān said: ‘It has reached us—and Allah knows best—concerning the words of the Most High: “He is the First”—he said: before everything; “and the Last”—he said: after everything; “and the Outward”—he said: above everything; “and the Inward”—he said: nearer than everything. By nearness, we mean only His knowledge and power, while He is above His Throne. “And He has knowledge of all things”—He knows their private conversations and hears their speech, then on the Day of Resurrection He will inform them of everything they uttered, whether evil or good.’”

This report is not as widely known from Muqātil as the first, which has been transmitted from him through several routes. He did not assert what he said with certainty, but instead said, “It has reached us.” It was he who explained “the Inward” as “the Near,” then explained nearness in terms of knowledge and power. There is no need for this. It is established in the Sahīh that the Prophet, may Allah bless him and grant him peace, said:

“You are the First, and there is nothing before You. You are the Last, and there is nothing after You. You are the Outward, and there is nothing above You. You are the Inward, and there is nothing beyond You.”

Reports have also come from the Prophet, may Allah bless him and grant him peace, through Abū Hurayrah and Abū Dharr, may Allah be pleased with them both, explaining these names, as well as the hadith of “lowering.” We have discussed these at length in our treatment of the question of encompassing.