When researching the levels of His knowledge...

When researching the levels of His knowledge, it is proven that all worlds are present with Him, Praise belongs to Him. All things, what is heard and seen in particular, are absolutely His own actions and, at the same time, His own knowledge, the most Exalted One that He is. The world, in all its essences and manifestations, is present with Him. Thereupon, His knowledge of what is heard suffices to describe Him as Hearing.

Likewise, His knowledge of what is seen suffices to describe Him as Seeing. Yes, it is true, His knowledge of what is heard or seen is not the same like His knowledge, Praise belongs to Him, of totalities. Thus do you become familiar with the difference between the first statement and the second.

Answering a Question If the presence of what is heard and seen with Him, Praise belongs to Him, serves as correctly describing Him as Hearing and Seeing, can this by itself be correctly describe Him as having the ability to touch, taste, smell? The answer to this question is clear after we become familiar with the fact that His Names, Praise belongs to Him, are subject to one’s own ijtihad . This is so because what is smelled, tasted, touched, etc.

are all present with Him, Praise belongs to Him, similarly to the presence of what is heard and seen. Since He is the Living, the self-Sustaining, i.e. the One Who needs nothing/nobody to sustain Him, while He sustains others, what can be existent, in all its levels, stands through Him, Praise belongs to Him. Thereupon, there is no difference in as far as labeling something as belonging to Him or describing a statement as being correct.

But, since it is said that His Names, the most Exalted One, hinge on closing the door of all this commotion and hoopla in defining Him, Praise belongs to Him, it is absolutely wrong to apply touching, tasting, smelling, etc. to Him. “The Hearing” and “The Seeing” in the Quran and Sunnah He, the most Praised One, has described Himself as being the Hearing, the Seeing. The first is repeated 41 times and the second is repeated 42 times in the Holy Quran.

Among the objectives to which the Holy Quran guides us by way of His being described by these two names is to acquaint man with the fact that His Lord is all-Hearing; He hears whatever speech man utters; He sees whatever actions he does, so He will one Day hold him accountable for what He heard and saw.