Commentary
The theme of the exclusive attributes of the perfection of Allah Ta` ala continues. Starting earlier than the verses cited above, this theme is actually an array of proofs concerning the Oneness of Allah. Onwards from the previous verse (9), it was said in the first verse (1o) here: عَالِمُ الْغَيْبِ وَالشَّهَادَةِ الْكَبِيرُ الْمُتَعَالِ (- the Knower of the hidden and the manifest, the Great, the High). The word: اَلغَیب (al-ghayb : the hidden, the unseen) means that which is absent from the reach of human senses, that is, which cannot be seen with eyes, nor heard with ears, nor smelt with the nose, nor tasted with the tongue, nor sensed by touching with hands.
As for: اَلشَہَادَۃ (ash-shahadah : manifest, present), it stands in contrast to 'al-ghayb' or the hidden and denotes what can be found out by using human senses mentioned above. The verse means that it is the very exclusive attribute of Allah Ta` ala that He knows everything hidden (al-ghayb) precisely as He knows the manifest, present and existing.
The word: الْكَبِيرُ (al-kabir) means the great and الْمُتَعَالِ (al-muta’ al) means the high, above. The sense conveyed by these two words is that He is great and far above the attributes of what He has created. Though the disbelievers and polytheists did confess to the great and exalted state of the Being of Allah Ta ala, in a general way, but were obviously misguided by a lack of proper perception when they took Allah Ta` ala on the analogy of common human beings and went on to associate such attributes to him as were far too removed from His great majesty. For instance, the Jews and the Christians attributed a son for Allah, while others suggested for Allah a body and its parts just like those of human beings, and still others tried to prove direction and orientation for Him. But, the fact is that Allah is far above, absolutely pure and free of all such conditions and attributions. It should be kept in mind that, in order to emphasize His absolvement from all such human attributions, He has repeatedly reminded us in the Qur'an: سُبْحَانَ اللَّـهِ عَمَّا يَصِفُونَ that is, 'Allah is pure and free from what these people attribute to Him.' (23:91; 37:159; )
The perfection of the knowledge of Allah Ta ala was described in عَالِمُ الْغَيْبِ وَالشَّهَادَةِ (the Knower of the hidden and the manifest) appearing in the first sentence (9) as well as in اللَّـهُ يَعْلَمُ مَا تَحْمِلُ كُلُّ أُنثَىٰ (Allah knows what every woman carries) in the verse previous to it (8). Mentioned in the second sentence here: الْكَبِيرُالْمُتَعَالِ (the great, the high) is the power and greatness of Allah for His power and reach is far beyond any human calculation. Also in the verse which follows, the same perfection in knowledge and power has been pointed to in a particular manner. There it has been said: