They are the ones who worship Allah as though they were beholding Him, for Allah is with them in a special way—a companionship of victory, support, and divine facilitation.
His, Exalted be He, statement: “So place your trust in the All-Mighty, the Most Merciful, who sees you when you rise and your turning among those who prostrate” is proof for the second rank, the rank indicated by the words: “for He indeed sees you.”
“Place your trust” means: consign your affairs.
“in the All-Mighty, the Most Merciful” refers to Allah.
“when you rise” means: when you rise for worship and prayer.
“and your turning among those who prostrate” means He sees you while you bow and while you prostrate; He sees you in every state of worship—standing, bowing, and prostrating. Thus, He sees you, Exalted is He.
“Indeed, He alone is the All-Hearing, the All-Knowing” — All-Hearing of your words, All-Knowing of your deeds.
And His, Exalted be He, saying: “Whatever matter you may be engaged in, whatever portion of the Quran you recite, and whatever deed you perform, We are Witnesses over you as you plunge into it” is likewise evidence for the second rank.
“Whatever matter you may be engaged in” is addressed to the Messenger, peace and blessings be upon him: in any matter of yours—whether related to worship or otherwise, in all your actions and movements—whatever concern you may be involved in