Tafsir of Al-An'am 6:103

"Vision perceives Him not..."

Vision (al-baṣar): It is the subtle faculty that God has placed within the sense of sight, through which visible objects are perceived.

The meaning is that visions do not attach to Him, nor do they perceive Him, because He is too exalted to be an object of sight in His essence. This is because vision only attaches to that which exists in a direction—either primarily or secondarily—such as physical bodies and their properties.

"...but He perceives [all] vision..."

Because of the subtlety of His perception of things perceived, He perceives those subtle essences that no other perceiver can perceive.

"...and He is the Subtle..."

He is too subtle to be perceived by visions.

"...the Acquainted."

He is acquainted with everything subtle; thus, He perceives visions, and nothing is too subtle to escape His perception. This is a matter of [His] subtlety.

"There has come to you enlightenment from your Lord. So whoever sees, does so for the benefit of his soul; and whoever is blind, does so against it. And I am not a guardian over you."