Commentary
Then he established another proof of His perfection by describing Him with the words: "The Knower of the Unseen." Since knowledge of that does not necessitate knowledge of the witnessed, as is the case with the sleeper, he said: "And the witnessed." And there is no one who knows that other than Him.
And since it is clear and evident that there is no claimant to that, and whoever claims it other than Him, his falsehood becomes apparent without a doubt, and that whoever's knowledge is complete, his power is complete. Thus, His uniqueness becomes clear as He explained in Ta-Ha, which resulted in His saying: "So exalted is He," meaning that the knowledgeable one referred to is exalted with a great exaltation "above what they associate." For indeed, there is no knowledge of anything from it, so there is no power or suitability for the rank of divinity.
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