And when their insistence was between the determination to openly oppose the All-Powerful and to deal with Him, while He is All-Knowing of the secrecy and the cunning in enmity, and the early action and the peace and the opposition, Allah, the Exalted, said: ﴿Or do they think that We﴾ regarding what We have of greatness that necessitates all attributes of perfection ﴿do not hear﴾. And when the intended meaning was to establish that His knowledge, glorified and exalted is He, encompasses the hidden and the apparent, the relation of each of them to Him is equal, He mentioned them (p-486) and it is His nature to conceal, which is the cunning referred to by the binding, because the context is for it. So Allah, the Exalted, said: ﴿Their secret﴾ meaning their hidden words, even if it is in the hearts regarding what they disobey us. And when it might occur in imaginations that the intended meaning of hearing is only knowledge, because the secret is what is hidden and it encompasses what is in the hearts, which is something that can be known, He clarified that what is meant by it is its reality by saying: ﴿And their whispering﴾ meaning their elevated speech until it is as if it is in a high place. So He knew that the intended meaning is the reality of hearing, and that He, the Exalted, hears all that can be heard, even if it is not within our ability to hear it. We would be like the deaf in relation to what we hear from the loudness, and He does not hear it due to the lack of hearing power in it, not because it is something that is rightfully not to be heard.

And when denying the lack of hearing means hearing, He stated it clearly by saying: ﴿Yes﴾ meaning We hear both types equally ﴿and Our messengers﴾ and they are the guardians from the angels regarding what they have of greatness in relation to us. And when the presence of the angels with us and their recording of all our deeds in a way that we do not perceive is an extremely strange matter, He expressed it with the phrase that expresses the intensity of strangeness: ﴿With them, they write﴾ meaning they renew the writing whenever there arises (p-487) what necessitates it, because writing is more effective in threatening, for whoever knows that his deeds are recorded will avoid what he fears the consequences of.