Tafsir for verse: 40:19
يَعۡلَمُ خَآئِنَةَ ٱلۡأَعۡيُنِ وَمَا تُخۡفِي ٱلصُّدُورُ ١٩ ﴿19
19He knows the treachery of the eyes and whatever is concealed by hearts.
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Commentary

And when intercession only occurs and benefits under the condition of the innocence of the one for whom intercession is made from sin, either by acknowledging what has been attributed to him and ceasing from it, or by excusing himself from it. This only occurs among created beings in appearance. Therefore, they sometimes fall into error regarding someone for whom, if they knew his inner state, they would not accept intercession for him. Allah, the Most High, explained this earlier by His knowledge that the one for whom intercession is made is not deserving of acceptance of intercession for him due to His encompassing knowledge. He said: ﴿He knows the treachery﴾. And since the context here is for the purpose of conveying that His knowledge, glorified and exalted is He, encompasses everything general and specific, it is known that the situation necessitates gathering the multitude. And He did not deviate from that to gathering the few except to indicate that His knowledge, glorified and exalted is He, of the many is like His knowledge of the few; all of it is easy for Him. Thus, the many to Him in that regard is little. Therefore, He said: ﴿the eyes﴾, meaning their treachery, which is the most concealed of what occurs from outward actions. He made treachery an exaggeration in description, which is the indication by the eye. Abu Hayyan said: Whoever breaks, winks, and looks understands from it what is intended - this is the end.

And this is done by acting contrary to the apparent. And when He mentioned the most concealed of outward actions, He followed it with the most concealed of what is within, saying: ﴿And what the breasts conceal﴾, meaning from the one for whom intercession is made before Him and others.

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