Tafsir of Ash-Shu`ara' 26:220

(It is He who is the All-Hearing) of everything to which hearing can correctly relate, including what is said by the Prophet, may Allah bless him and grant him peace, (the All-Knowing) of everything to which knowledge can correctly relate, including what the Prophet, may Allah bless him and grant him peace, does or intends. The nominal sentence indicates that He, glory be to Him, is characterized by what is mentioned, eternally and perpetually, without such being contingent upon the existence of audible or knowable things in the external realm. The restriction therein is absolute; that is, He, the Exalted, is thus, and none other than Him, glory be to Him and exalted be He.

It is as if the sentence is related to the two sentences occurring within the scope of the conditional result (jaza’), brought forth to incite the aforementioned saying and reliance (tawakkul). It is also permissible that it is related to what is within the scope of the relative clause, and the intent behind it is to incite the performance of the sayings and actions mentioned in the prayer in the most perfect manner; so contemplate this.