Tafsir of Ta-Ha 20:46

(He said) This is an inception, as has passed previously. Perhaps the attribution of the verb to the third-person pronoun—as it has been said—is to signal a transition of the discourse from one context to another, for the preceding verbs that appear in the first-person form are a narration on behalf of Musa (peace be upon him), unlike what will come, God willing, in "We said, 'Do not fear. Indeed, it is you who are superior,'" for what precedes that is also presented in the form of a narration for the Messenger of God (may God bless him and grant him peace). It is as if it were said: "What did their Lord say to them when they pleaded to Him, Glorified be He?" It was said: He said—meaning to both of them—"Do not fear" what you have mentioned.

His saying, "Indeed, I am with both of you," is a justification for the requirement of the prohibition and serves as a further consolation to them. The meaning of His being with them—Glorified be He—is the perfection of protection and support, just as one says, "God Most High is with you," by way of supplication. He emphasized this with His saying, "I hear and I see."

It is with an estimated object; meaning: [I hear and see] what transpires between you and him, of speech and action. Therefore, perform in every situation what is appropriate to it in terms of repelling evil and attracting good.

Al-Qaffal said: It is possible that this is in response to their previous statement, for they had specified, "We fear that he will hasten against us," by not listening to us, "or that he will commit tyranny," by killing us. So, He answered them, Glorified be He, by saying, "Indeed, I am with both of you; I hear"—that is, your speech, so I will dedicate Myself to listening—"and I see"—His actions, so I will not let Him do to you what you dislike. He also estimated the object, but it is as you see.

Al-Zamakhshari said: Both are permissible; nothing is to be estimated. It is as if it were said: I am a Protector and Supporter for you, Hearing and Seeing. When the Protector and Supporter is such, protection is perfected. This indicates that there is no regard for an object, and the transitive verb has been treated as an intransitive one because the intention was to complete that by which protection and support are sustained. This is not of the category of the verse of Al-Mutanabbi: "The grief of his enviers and the rage of his foes is that a seer sees and a hearer hears," as Al-Tayyibi claimed.

The verse is used as evidence that Hearing and Seeing are attributes additional to Knowledge, based on the fact that His saying, "Indeed, I am with both of you," indicates Knowledge. If "I hear and I see" also indicated Knowledge, it would result in redundancy, which is contrary to the fundamental principle.