Aqida

Existence, Power, Hearing, Seeing, Speech (Kalaam), Knowledge and Will (Iraadah) are all His Self Attributes, but He does not depend on ears, eyes and tongue to hear, see or speak, since these are all physical forms (body) and Allah is free from any physical form. He hears the faintest of sounds and sees the
most minute (smallest) of things, even that which can not be seen under the lenses of a microscope. His seeing and hearing, is not only confined to this, but He is all Seeing and All Hearing. We thus say that Allah sees absolutely and hears absolutely.