Tafsir of Ghafir 40:20

"And Allah judges with the truth"—meaning: He whose attributes are these, judges with a judgment accompanied by truth, not by falsehood, because He, Glorified be He, is beyond any need for injustice. The subject (the Name of Allah) is placed first to emphasize the strength of the statement. It is also suggested that it signifies restriction. The benefit of moving from the implicit (pronoun) to the explicit (noun) and introducing the all-encompassing Name following the mention of the attributes is to indicate that the One characterized by these attributes is the very One intended.

"And those whom they invoke besides Him do not judge with anything"—this is a mockery of their deities, for it cannot be said of inanimate objects that they "judge" or "do not judge." Some have classified this under the category of mushakalah (stylistic correspondence), where the intended meaning is "they are not capable of anything." The first interpretation is preferred; it is said that mockery is more eloquent, as the intended purpose is not merely to provide evidence of their unsuitability for divinity.

Abu Ja’far, Shaybah, Nafi’ (with a differing narration), and Hisham recited it as tad’un (you invoke) with the letter ta (addressing the audience) by way of iltifat (shift in mode of address). It is also permissible that it is based on an implied "Say," in which case it is not a shift, even if the preceding text used the third person, because it would not be contrary to the apparent requirements of the speech, as it would be the beginning of an address directed toward them.

"Indeed, it is Allah Who is the All-Hearing, the All-Seeing."

This is a confirmation of His, the Exalted’s, knowledge of the furtive glance of the eyes and what the chests conceal, and of His, the Glorified’s, judging with the truth. It is a warning to them regarding what they say and what they neglect, and an insinuation regarding the state of those whom they invoke besides Him, the Exalted and Majestic. Within this is an indication that a judge ought to be All-Hearing and All-Seeing.