ذَلِكُمُ اللَّهُ رَبُّكُمْ لَا إِلَهَ إِلَّا هُوَ خَالِقُ كُلِّ شَيْءٍ فَاعْبُدُوهُ وَهُوَ عَلَى كُلِّ شَيْءٍ وَكِيلٌ ﴿۱۰۲﴾ لَا تُدْرِكُهُ الْأَبْصَارُ وَهُوَ يُدْرِكُ الْأَبْصَارَ وَهُوَ اللَّطِيفُ الْخَبِيرُ ﴿۱۰۳﴾ قَدْ جَاءَكُمْ بَصَائِرُ مِنْ رَبِّكُمْ فَمَنْ أَبْصَرَ فَلِنَفْسِهِ وَمَنْ عَمِيَ فَعَلَيْهَا وَمَا أَنَا عَلَيْكُمْ بِحَفِيظٍ ﴿۱۰۴﴾

﴾102﴿ Zaalikumul laahu Rabbukum laaa ilaaha illaa huwa khaaliqu kulli shai'in fa'budooh; wa huwa 'alaa kulli shai'inw Wakeel
﴾103﴿ Laa tudrikuhul absaaru wa Huwa yudrikul absaara wa huwal Lateeful Khabeer
﴾104﴿ Qad jaaa'akum basaaa'iru mir Rabbikum faman absara falinafsihee wa man 'amiya fa'alaihaa; wa maaa ana 'alaikum bihafeez

﴾102﴿ The possessor of these attributes is Allah, the Most High, your Lord, and there is no possessor except Him He is the creator of everything, so make the service special for him and he is responsible for everything
﴾103﴿ The eyes do not perceive him, and he perceives the eyes, and he is narrowly observer and aware
﴾104﴿ Surely, the proofs of knowledge have come to you from your Lord, so the one who gains knowledge is his own benefit Whoever becomes blind (from to these reasons), then it is a curse on him, and I am not your guardian

[102] In this verse as well, there are five phrases of Tawhid, and it serves as the conclusion and result of the previous rational and scriptural proofs of Allah’s oneness.
This verse affirms:

Tawhid of Rububiyyah (Lordship),
Uluhiyyah (Worship),
Khaliqiyyah (Creatorship),
and Tasarruf (Control over creation).
(خَالِقُ) — In the previous verse, the focus was on explaining the cause and reasoning, so the active attribute khalaqa (to create) was suitable.
But in this verse, the goal is to state the conclusion and final declaration, so the noun form Khāliq (The Creator) is used, which is more fitting for expressing permanence and essence.
[103] This verse also mentions four attributes of Allah that affirm His oneness (Tawhid).
It does not prove, as the Mu‘tazilah claim, that seeing Allah is impossible.
The detailed discussion is as follows: the vision (ru’yah) of Allah has two contexts—one in this world (dunya), and one in the Hereafter (Akhirah).
Regarding seeing Allah in this world:
Among the people of truth (Ahl al-Ḥaqq), there is a difference of opinion on whether it is possible.
The majority of scholars say it is possible, citing the story of Musa (peace be upon him), who requested to see Allah.
Among those who accept the possibility, there is still a difference of opinion on whether the Prophet Muhammad (peace and blessings be upon him) saw Allah during the Mi‘raj (Night Journey).
The position of ‘Ā’ishah, Ibn Mas‘ūd, and Abū Hurayrah (may Allah be pleased with them) is that such a vision did not occur.
The verse in Surah Najm refers to the Prophet (peace be upon him) seeing Jibrīl (peace be upon him), not Allah.
Their evidence is this verse: “Vision does not perceive Him”.
On the other hand, it is narrated from Ibn ‘Abbās, Anas, ‘Ikrimah, Rabi‘, and Ḥasan al-Baṣrī (may Allah be pleased with them) that the Prophet (peace be upon him) did see Allah with his own eyes.
As for seeing Allah in the Hereafter, this is firmly established by the Qur’an, authentic Hadith, mass transmission (tawātur), and scholarly consensus (ijmā‘) — that the believers will see Allah.
However, the Mu‘tazilah, Murji’ah, Jahmiyyah, and other deviant groups deny even this, and they attempt to use this verse as proof.

Ahl al-Sunnah’s response:
First response: The word (تُدْرِكُهُ) means to fully comprehend or encompass, not merely to see. As in Surah Yūnus, verse 20 — “their knowledge does not encompass it.” So, denying comprehension does not mean denying vision. A specific negation does not entail a general negation. This interpretation is supported by Ibn Kathīr and other Sunni scholars.
Second response: The phrase “the eyes do not perceive Him” refers to the general population — meaning not all people will see Him.
However, the believers are excluded from this general rule, based on clear texts that confirm their ability to see Allah in the Hereafter.
(وَهُوَ يُدْرِكُ الْأَبْصَارَ) — Allah perceives all vision, while vision cannot grasp Him. The word abṣār (sights) is used here to mirror the earlier phrase — for rhetorical balance.
(اللَّطِيفُ) — means “gentle with His servants,” “the one who brings out subtle and hidden matters,” and “the one who reveals inner truths.” He is both subtle in His actions and fully aware of the most intricate details.
[104] This verse is an encouragement to follow the Qur’an and a mention of the status of the Prophet (peace and blessings be upon him).
It is also a clear proof that the Prophet is not the one who saves or protects the ummah from all harm and punishment.
This is because one of the meanings of (بِحَفِيظٍ) is: a savior or protector from destruction and punishment.
Another meaning is: one who completely encompasses people’s deeds in knowledge and control. (As mentioned by Ibn Kathīr)
Therefore, this verse clarifies that ultimate protection and salvation belong to Allah alone — the Prophet (peace be upon him) is a messenger who conveys the truth but does not control people’s outcomes.