Quranic Verse – Allah knows All that the hearts conceal

“Allah knows of (the tricks) that deceive with the eyes, and all that the hearts (of men) conceal.‎”

Surah Ghafir (40:19)

Interpretation of the Meaning (Tafsir Ibn Kathir)

Allah tells us about His complete knowledge which encompasses all things, great and small, major and minor, so that people will take note that He knows about them and they will have the proper sense of shyness before Allah. They will pay attention to the fact that He can see them, for He knows the fraud of the eyes, even if the eyes look innocent, and He knows what the hearts conceal. A man saying that he has seen something when he has not seen it, or saying that he has not seen it when he did see it. Allah knows when the eye looks at something, whether it wants to commit an act of betrayal or not.