103لا تُدرِكُهُ الأَبصارُ وَهُوَ يُدرِكُ الأَبصارَ ۖ وَهُوَ اللَّطيفُ الخَبيرُM. M. GhaliBeholdings (i.e., eyesights) cannot perceive Him, and He perceives be holdings and He is The Ever-Kind, The Ever-Cognizant.