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الْبَصِيرُ
Al-Basir
The One who sees all things, from whom nothing is hidden whether in darkness or light.
İsrâ 17:1
Al-Basir declares that Allah sees all things—light and darkness, the open and the hidden, outward appearance and the heart's intention—all at once. In Surah al-Mulk 67:19 Allah says: 'Do they not see the birds above them, spreading and folding their wings? None holds them aloft except the Most Merciful—indeed, He sees all things.' The servant who reflects on this name carries the same honesty in places no one witnesses—because Allah sees. When alone, they keep their prayer, their conduct, and their accounts sincere: this is the beginning of the station of ihsan.
Gabriel (peace be upon him) asked the Messenger of Allah (peace be upon him) about ihsan. He replied: 'It is to worship Allah as if you see Him, for though you do not see Him, indeed He sees you.'
[Müslim, Îmân, no. 8]