Tafsir of Fatir 35:38

(Indeed, Allah is the Knower of the unseen of the heavens and the earth) – meaning, all that is unseen within them; that is, no hidden matter within them is concealed from Him, Exalted is He. Thus, their conditions, which wisdom dictated should be dealt with in this manner and that they should not be brought out of the Fire, are not hidden from Him, Glorified be His majesty.

Janah bin Hubaysh read it as ‘ālimun with tanwin, and ghayba in the accusative case as the direct object of ‘ālim.

(Indeed, He is All-Knowing of that which is within the breasts) – It has been said that this is a justification for what precedes it, because when He, the Exalted, knows the secrets of the breasts—which are the most hidden of all things—He is, Mighty and Majestic is He, even more knowing of everything else, including that which possesses some degree of concealment.

The Imam said: The statement of the Exalted, (Indeed, Allah...), is a confirmation of their eternity in the punishment, despite them having disbelieved for only a limited number of days. It is as if a questioner were to ask about the reason for that, so it was said: Allah, the Exalted, is not unaware of the unseen of the heavens and the earth, so what is in the breasts is not hidden from Him. Thus, He, the Glorified, knew from the disbeliever that disbelief had become so firmly established in his heart that even if he were to remain forever, he would not have obeyed Allah nor worshipped Him. This is the end [of his statement]. Its manifest meaning is that the first sentence is a justification for the second, contrary to what was previously said.

It is also possible to say that His saying, the Exalted, (And for the wrongdoers there is no helper), entails a negation of their having any helper in a continuous manner, necessitating their eternity in the punishment. This creates a premise for one to ask: How can this be negated in a continuous manner when the custom in what is witnessed suggests the existence of a helper for one whose days of punishment are prolonged? The response is: (Indeed, Allah is the Knower of the unseen of the heavens and the earth), in the sense that He, the Exalted, encompasses all things with His knowledge; had there been a helper for them at any time, He would have known it and would not have negated it in a continuous manner.

Similarly, there is the premise of one asking: How can they abide eternally in punishment when they have only committed wrongdoing for a limited number of days? The response is: (He is All-Knowing of that which is within the breasts), in the sense that He, the Exalted, knows what their consciences have folded upon; thus, He knows that they were determined in their state of misguidance and disbelief forever. Therefore, both sentences are independent initiations by way of explanation, so contemplate this.