(He knows what is in the heavens and the earth)

Of matters, both universal and particular, and states, both manifest and hidden.

(And He knows what you conceal and what you declare)

Meaning: what you conceal among yourselves and what you manifest of affairs. Expressing it explicitly, despite it being included in the previous statement, serves to emphasize its importance, as it is the basis upon which recompense revolves.

(And Allah is Knowing of that within the breasts)

An appended parenthetical sentence confirming what preceded it regarding the comprehensiveness of His knowledge—exalted is He—over their secrets and their declarations. He, the Almighty and Majestic, encompasses all hidden thoughts settled within the breasts of people, such that they do not depart from them at all; so how could what they conceal and declare be hidden from Him? Using the Name of Majesty (Allah) serves to indicate the cause of the ruling and to emphasize the independence of the sentence.

It has been said that the presentation of [the description of] power preceded [that of] knowledge because the indication of created beings regarding His power—the Almighty—is essential, whereas their indication of His knowledge—glorified is He—is due to the perfection and specialization of certain modes within them.

Ubayd ibn Abi Amr and Aban, on the authority of Asim, read "what they conceal and what they declare" (ma yusirrūna wa ma yu‘linūn) with the letter ya to denote the third person.