ألم تر أن الله يعلم ما في السماوات وما في اﻻرض
ما يكون من نجوى ثﻼثة
Have you not seen that Allah knows whatsoever is in the heavens and whatsoever is on the earth? There is no Najwa of three,
i.e., secret consultation of three,
إﻻ هو رابعهم وﻻ خمسة إﻻ هو سادسهم
وﻻ أدنى من ذلك وﻻ أكثر إﻻ هو معهم أين ما كانوا
but He is their fourth --- nor of five but He is their sixth --- nor of less than that or more but He is with them wheresoever they may be.
meaning, He is watching them, perfectly hearing their speech, whether uttered in public or secret. His angels record all that they say, even though He has better knowledge of it and hears them perfectly, as Allah said;
ألم يعلموا أن الله يعلم سرهم ونجواهم وأن الله علم الغيوب
Know they not that Allah knows their secret ideas, and their Najwa, and that Allah is the All-Knower of the unseen. (9:78),
أم يحسبون أنا ﻻ نسمع سرهم ونجوهم بلى ورسلنا لديهم يكتبون
Or do they think that We hear not their secrets and their private Najwa And Our messengers are by them to record. (43:80)
For this reason, several mentioned that there is a consensus among the scholars that this "with'' refers to Allah's knowledge. There is no doubt that this meaning is true, especially if we add to it the certainty that His hearing encompasses all things, as well as His sight. He, the Exalted and Most Honored, is never lacking in knowing all their affairs,
ثم ينبيهم بما عملوا يوم القيامة إن الله بكل شيء عليم
And afterwards on the Day of Resurrection He will inform them of what they did. Verily, Allah is the All-Knower of everything.
Imam Ahmad commented,
"Allah began the Ayah (58:7) by mentioning His knowledge and ended it by mentioning His knowledge.''