Tafsir of Al-Haqqah 69:38-39

"So I swear by what you see, and what you do not see."

The discussion regarding the particle la (in la uqsimu - "I do not swear") has already preceded. By "what you see and what you do not see," it is meant the visible and the unseen things. To this refers the statement of Qatadah, that it is general regarding all of the creations of the Almighty, Exalted is He.

'Ata said: "What you see of the traces of [Divine] Power, and what you do not see of the secrets of [Divine] Power."

It has also been said: "Physical bodies and spirits." It has been said: "The worldly life and the Hereafter." It has been said: "Humans, jinn, and angels." It has been said: "The creation and the Creator." It has been said: "Manifest and hidden blessings."

The first [interpretation] is comprehensive of all that has been mentioned.

Regarding the occasion of revelation, Muqatil stated that al-Walid said that Muhammad—may Allah exalt him and grant him peace—is a sorcerer; Abu Jahl said he is a poet; and 'Utbah said he is a soothsayer. Thus, Allah the Exalted refuted them with His saying, "So I swear..." and so on.