And when He magnified Him in Himself and in His place, He magnified Him in His presence and said: ﴿The near ones witness it﴾. This means that they are present with a complete and continuous presence, with no absence in it. The group (p-327) that everyone knows does not have any proximity with anyone who considers their closeness except the proximity from its beginning to its end. They are the witnesses of this written record, and they are the angels who convey it from one heaven to another and surround it with joy and magnification for its owner. And those in the heavens witness it, from the prophets, blessings and peace be upon them, and the truthful, the martyrs, and the righteous. Thus, the verse, along with the first one in the context: the mention of Sijjin first indicates the lowest of the low, and the mention of 'Illiyyin and the near ones second indicates the highest of the high and the distanced ones first.