َ يَوْمَ يَبْعَثُهُمُ اللَّهُ جَمِيعًا فَيُنَبِّئُهُمْ بِمَا عَمِلُوا أَحْصَاهُ اللَّهُ وَنَسُوهُ وَاللَّهُ عَلَى كُلِّ شَيْءٍ شَهِيدٌ ﴿۶﴾ أَلَمْ تَرَ أَنَّ اللَّهَ يَعْلَمُ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ مَا يَكُونُ مِنْ نَجْوَى ثَلَاثَةٍ إِلَّا هُوَ رَابِعُهُمْ وَلَا خَمْسَةٍ إِلَّا هُوَ سَادِسُهُمْ وَلَا أَدْنَى مِنْ ذَلِكَ وَلَا أَكْثَرَ إِلَّا هُوَ مَعَهُمْ أَيْنَ مَا كَانُوا ثُمَّ يُنَبِّئُهُمْ بِمَا عَمِلُوا يَوْمَ الْقِيَامَةِ إِنَّ اللَّهَ بِكُلِّ شَيْءٍ عَلِيمٌ ﴿۷﴾

﴾6﴿ Yawma yab'asuhumul laahu jamee'an fayunabbi'uhum bimaa 'amiloo; ahsaahul laahu wa nasooh; wallaahu 'alaa kulli shai'in shaheed
﴾7﴿ Alam tara annal laaha ya'lamu maa fis samaawaati wa maa fil ardi maa yakoonu min najwaa salaasatin illaa Huwa raabi'uhum wa laa khamsatin illaa huwa saadisuhum wa laaa adnaa min zaalika wa laaa aksara illaa huwa ma'ahum ayna, maa kaanoo summa yunabbi'uhum bimaa 'amiloo yawmal qiyaamah; innal laaha bikulli shai'in aleem

﴾6﴿ On the Day when Allah the Exalted will resurrect them all, He will inform them of their deeds. Allah has encompassed all their actions, while they have forgotten them. And Allah is a Witness over all things
﴾7﴿ Do you not see that Allah the Exalted knows whatever is in the heavens and whatever is on the earth? There is no private conversation between three people except that Allah is the fourth, nor between five except that He is the sixth, nor less than that, nor more, except that He is with them wherever they may be. Then, on the Day of Judgment, He will inform them of what they have done. Surely, Allah has full knowledge of all things

[6] This too is part of the warning. “Then He will inform them of what they did” — this indicates that even if those who opposed the limits of Shariah did so secretly in the world, Allah will expose it on the Day of Judgment.
“And Allah is Witness over all things” — the word Shahīd (Witness) is derived from mushāhada meaning one who observes, or from shuhūd meaning presence and knowledge. That is, He is present, observing, and fully aware of everything.
[7] This supports the previous point: “And Allah is Witness over all things.” It is a warning to fear Allah when engaging in secret conversation — meaning, do not whisper for sinful purposes, as Allah is fully aware of you.
In the first part of this verse, Allah’s general knowledge is described in terms of location — that His knowledge is not limited to any specific place.
In the second part, the generality of Allah’s knowledge is described with respect to the number of people involved in secret talks.
The third part is a warning about the punishment in the Hereafter.
The fourth part shows that Allah’s attribute encompasses everything — whether it is place or time, number or speech, action whether past, present, or future, etc.
“Three or five” are specified because most gatherings of discussion typically involve two sides and one arbitrator, so the minimum number becomes three, and the next is five. Sometimes the number may be less or more depending on the situation, which is why it is followed by “nor fewer than that nor more.”
Another reason is that odd numbers are considered better than even ones.
“Except that He is the fourth of them” (and not “the third of them”) and similarly “He is the sixth of them” — this implies that Allah is not from among them but other than them, highlighting that Allah is not of the same nature as creation.
The explanation of ma‘iyyah (divine presence) is mentioned earlier in Surah al-Ḥadīd. In its commentary, Ibn Jarīr narrated from Ḍaḥḥāk (may Allah have mercy on him) that Allah is above the Throne, and His knowledge is with the creation wherever they may be. Ibn Kathīr (may Allah have mercy on him) also stated that there is consensus that the ma‘iyyah in this verse refers to the knowledge of Allah.