[2:227] But if they resolve upon divorce; surely God is Hearing, Knowing.
If he no longer wants the right of companionship and has confirmed his resolve to separate from her, surely God is Hearing, Knowing, aware of his state and his secret. If any remorse comes to him, he should not cover up by denying the divorce, for God (s) knows that he has divorced her.
When the separation is difficult, he provides solace for the woman, saying [He is] Hearing, i.e. 'We hear the one who is desolated by this talk' and this is a comfort for her from the Real (s).