Tafsir of Ta-Ha 20:110

"He knows what is before them and what is behind them": The apparent meaning is that the plural pronoun refers to the gathered creation, who are the followers of the caller [on the Day of Judgment]. It is said that it refers to mankind in general, without the restriction of being gathered or being followers. It is also said that it refers to the angels—peace be upon them—though this is contrary to the obvious interpretation.

As for what is meant by the two relative clauses ("what is before them" and "what is behind them"), it has been said: that which precedes them of conditions and that which follows them of what they will encounter, or vice versa; or the affairs of the world and the affairs of the Hereafter, or vice versa; or what they perceive and what they do not perceive. A discussion on this has already passed.

"And they do not encompass Him in knowledge": That is, their knowledge does not encompass His information [or objects of knowledge], may He be exalted. Ilman (in knowledge) is a specifier (tamyiz) transformed from the subject (fa'il), and the pronoun in bihi (in Him) refers to Allah, the Exalted. The speech assumes an omitted addition (mudaf). It is also said that the intended meaning is: their knowledge does not encompass His Essence, glorified be He—meaning, in terms of His being characterized by the attributes of perfection, among which is all-encompassing knowledge. This implies the correctness of saying, "I have known Allah, the Exalted," since what is negated is knowledge by way of encompassing [His entirety].

Al-Jubba'i said: The pronoun refers to the sum of the two relative clauses, for they do not know all that has been mentioned, nor do they know the details of what they have known of it. It is also permitted that it refers to one of the two relative clauses, without specification.