Tafsir of Ghafir 40:19

(He knows the treachery of the eyes), meaning the treacherous glance, such as a glance toward that which is forbidden, or stealing a look at something, and so forth. Thus, khā’inah (treachery) is an adjective for an implied noun. Making the glance “treacherous” is either a metaphorical attribution, an explicit metaphor, or a hidden/imaginative metaphor, treating the glance as if it were a thing stolen from the one being looked at—hence the use of the term istirāq (stealing/stealth).

It is also permissible for khā’inah to be a verbal noun (masdar), like al-kādhibah (the lie), al-‘āqibah (the consequence), and al-‘āfiyah (well-being), meaning: He, the Exalted, knows the treachery (khiyānah) of the eyes. It is said that it is an adjective added to its qualified noun, as in the verse: "The noble people were led [sīqat], so we were given to drink [fa-usqīnā]"—meaning: He, the Exalted, knows the treacherous eyes. However, this is not preferred due to His saying: (and what the breasts conceal).

(Meaning: and that which the breasts conceal)—referring to innermost thoughts—or the concealment of the breasts of that which they hide of these things; because consistency (in rhetoric) is a requisite to be observed in the science of Bayan. The consistent counterpart to "treacherous eyes" is "concealing breasts." As for what has been said regarding the lack of elegance in this—that the context of hyperbole requires the intended meaning to be the "stealing of the eye" and that adding this qualifier [the breast] first is not detrimental to the aforementioned reasoning—this is because there is no obstacle to it being based on required proofs. Furthermore, were it not for the qualifier, it would have been permissible to treat "the eyes" as a precursor to the description; thus, the qualifier is the preventative factor.

According to al-Kashshāf, this sentence is connected to the beginning of the discourse, acting as one of the predicates of "He" (huwa) in His saying: (It is He who shows you), in the sense of: "It is He who shows you... and He knows the treachery of the eyes." He did not intend it as a justification for the negation of intercession in the sense of "they have no intercessor," because Allah, the Exalted, knows of their treachery both secretly and openly. It is said: This is because it does not serve as a justification for the negation of intercession, but rather for the negation of its acceptance; for Allah, the Exalted, is the Knower, not the intercessor, and the intention is the negation of intercession.

The rationale for placing this predicate here is the transition to the censure of their idols, despite the fact that placing it before "(It is He who shows you)" has no basis, as its connection to what precedes it is the strongest possible, as has been indicated. Likewise, [it does not belong] after "the Exalter of ranks" due to its connection to what preceded it and the command to the penitent to be sincere. Furthermore, there is the awkwardness of placing an actual object between the subject (mubtada’) and its nominal predicate (khabar). As for placing it between the three qualifiers, it is like separating the stick from its bark; there is no place more appropriate than this, and the verbal distance in such matters is not harmful, as is not hidden.

Some have imagined its harm; among them are those who said: The sentence is connected to the entirety of His saying, the Almighty: (And warn them of the Day of the Approaching [Hour]) up to the end. This is because when He, the Exalted, commanded the warning of that Day and the severity of the distress and grief that occurs therein, and mentioned that the wrongdoer will find no one to protect him from that, nor anyone to intercede for him, He—the Glorified—mentioned His knowledge of everything that issues from the servant, and that He is the One who will recompense them for what they have done, so that they may be on guard against that Day once they know that Allah, the Exalted, is aware of their deeds. Abu Hayyan leaned toward this view.

Ibn ‘Atiyyah said: It is connected to His saying, the Exalted: (Swift in account), because the swiftness of His, the Exalted, reckoning for the creation is only because of His knowledge, for which He requires no reflection, thought, nor anything that those who calculate require. He, may Allah have mercy on him, narrated from a group that it is connected to His saying, the Exalted: (Nothing of them is hidden from Allah). Then he said: "This is a good opinion, strengthened by the correspondence of the two meanings, and weakened by the distance and the large amount of intervention."

Some have made it connected to the negation of the acceptance of intercession, which is encompassed by His saying: (Nor shall any intercessor be obeyed), for the negated "obeyed" means "his intercession shall be accepted," serving as a justification for that—meaning: No intercessor shall have his intercession accepted for them because Allah, the Exalted, knows of his treachery, secretly and openly. It is not a justification for the negation itself so as to repel what has been said. Its status is clear, and by my life, Jar Allah [Al-Zamakhshari] in such a station has no equal.