Tafsir of Ghafir 40:20

{And Allah judges with the truth} Meaning: He, whose attributes and states are these, does not judge except with truth and justice, for He is in no need of injustice. As for your gods, they do not judge with anything. This is a mockery of them, for that which is not described by power cannot be said to "judge" or "not judge."

{Indeed, Allah is the Hearing, the Seeing} This is a confirmation of His saying: {He knows the betrayal of the eyes and what the breasts conceal} (Ghafir: 19). It is a threat to them that He hears what they say and sees what they do, and that He will punish them for it. It is also an insinuation regarding those they call upon besides Allah, that they neither hear nor see. It has been recited as tadʿūn (you call upon) and yadʿūn (they call upon).

{Have they not traveled through the land and observed how was the end of those who were before them? They were greater than them in strength and in traces [left] in the land, but Allah seized them for their sins, and there was not for them any protector from Allah. That is because their messengers used to come to them with clear proofs, but they disbelieved; so Allah seized them. Indeed, He is Powerful and severe in punishment.}