Tafsir of Al-Mu'minoon 23:92

Meaning: He is the Knower of every unseen and seen [thing]. The word ‘Ālim (Knower) is in the genitive case (jarr) as a substitute (badal) for the Majestic Name [Allah], or as an adjective, because it is intended to denote establishment and continuity, thus becoming definite through annexation.

A group among the Seven [canonical readers] and others read it in the nominative case (raf‘) on the basis that it is the predicate of an omitted subject—that is, "He is the Knower." Al-Akhfash considered the genitive case superior, while Ibn ‘Atiyyah considered the nominative case more eloquent. In either case, it is—as has been said—an indication of another proof for the negation of a partner, based on the consensus of both the Muslims and the polytheists regarding His Exalted uniqueness in this [knowledge].

In al-Kashf, it is stated that in His saying—Exalted is He—(‘Ālim), etc., there is an indication of another demonstration pertaining to the affirmation of [Divine] Transcendence or the necessity of ignorance, which is a deficiency and the opposite of transcendence. This is because, for multiple [divine beings], there is no way for each one to know the reality of the other as that other knows its own self—this is necessary [logic]. This [lack of complete knowledge] is a type of ignorance and shortcoming. Furthermore, if his knowledge of the other is "passive"—dependent upon the existence of the known entity—then in one of the attributes of perfection, namely knowledge, he would be needy, and this portends deficiency and imperfection.

This is a derivation from His being—Exalted is He—the Knower of that, so it is like a conclusion to the proof He indicated.

Ibn ‘Atiyyah said: The fa (so) is conjunctive, as if it were said: "He knows the unseen and the seen; therefore, He is Exalted," just as you say, "Zayd is brave, so his status is exalted," in the sense of "He became brave, so his status was exalted." It is also possible that the meaning is, "So I say: Exalted is Allah, etc.," as a new statement of report.