The word 'idh' is منصوب (accusative) due to its proximity, and this is permissible because meanings operate in the circumstance, both preceding and following:

And the meaning is that He is subtle, His knowledge reaches the thoughts of the soul and what is more hidden than it. He is closer to man than every close one when the two guardians receive what he utters, indicating that the safeguarding by the two angels is something He is independent of, and how could He be independent of it when He is aware of the most hidden secrets? This is only for a wisdom that necessitated it: which is what is in the writing of the two angels and their safeguarding, and the presentation of the records of deeds on the Day when the witnesses will stand.

And the servant's knowledge of this, along with his knowledge of Allah's encompassing knowledge of his deeds, is an increase in His subtlety for him in refraining from sins and desiring good deeds. And from the Prophet, blessings and peace be upon him, "Indeed, the position of your two angels is on your shoulders, and your tongue is their pen, and your saliva is their ink, and you engage in what does not concern you, do not feel shy from Allah, the Exalted, nor from them."

This was narrated by Al-Thalabi from the narration of Jamil ibn al-Hasan from Artaah ibn al-Ash'ath al-Adawi from Ja'far ibn Muhammad from his father from Ali, may Allah be pleased with him, from the Prophet, blessings and peace be upon him, who mentioned it.

It may be that the reception of the two angels indicates closeness, meaning: we are close to him, aware of his conditions, overseeing him, as we are entrusted with safeguarding and writing him. The reception is the act of learning through safeguarding and writing. The 'qa'id' is the one who sits, like 'jalis' meaning the one who is seated, and its estimation is: on the right is one sitting and on the left is one sitting from the receivers, leaving one of them due to the indication of the other, like His saying:

... I was from him and my father ... free ...

A 'raqib' is an angel who observes his deeds, and 'atid' is present. There is a difference regarding what the two angels write; it is said: they write everything, even his groans during his illness. It is said: they only write what he is rewarded for or what he is punished for. This is indicated by his saying, peace be upon him, "The writer of good deeds is on the right side of the man, and the writer of bad deeds is on his left side, and the writer of good deeds is an overseer of the writer of bad deeds. When he does a good deed, the angel on the right writes it down tenfold, and when he does a bad deed, the one on the right says to the one on the left: Leave him for seven hours, perhaps he will glorify or seek forgiveness."

This was narrated by Al-Thalabi and Al-Baghawi through the route of Ja'far from Al-Qasim from Abu Umamah. And from this route, Al-Tabarani narrated it. And Al-Bayhaqi narrated it from this route. And from the narration of Bishr ibn Numayr from Al-Qasim similarly. Al-Tabarani narrated it from the narration of Thawr ibn Yazid from Al-Qasim similarly. Abu Nu'aym narrated in Al-Hilya and Ibn Mardawayh from the route of Ismail ibn Ayash from Asim ibn Rajaa from Urwah ibn Radeem, from Al-Qasim from Abu Umamah, and at Al-Tabari from the route of Ali ibn Jarir from Hamad ibn Salamah from Abdul Hamid ibn Ja'far from Kanana, who said, "Uthman ibn Affan entered upon the Messenger of Allah, blessings and peace be upon him. He said: O Messenger of Allah, how many angels are with the servant? - the hadith."

It is said that the angels avoid a person during his relieving himself and during his sexual intercourse. And it was read: 'ma yalfiz' (what he utters), in the passive form.