﴿ لَّا تُدْرِكُهُ ٱلْأَبْصَٰرُ وَهُوَ يُدْرِكُ ٱلْأَبْصَٰرَ ۖ وَهُوَ ٱللَّطِيفُ ٱلْخَبِيرُ ﴾

“No human vision can encompass Him, whereas He encompasses all human vision: for He alone is unfathomable, all-aware.”

Vision cannot perceive Him, that is, it cannot encompass Him, because He is too subtle and majestic for its perception. How can it perceive Him when it cannot perceive its own soul which is but a light from Himḍ Yet He perceives [all] vision, because He encompasses all things and [because of] the subtlety of His perception.