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لاَّ تُدْرِكُهُ ٱلأَبْصَٰرُ وَهُوَ يُدْرِكُ ٱلأَبْصَٰرَ وَهُوَ ٱللَّطِيفُ ٱلْخَبِيرُ
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-Al-An‘âm ( الأنعام )

Kashani Tafsir

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 Him? Yet He perceives [all] vision, because He encompasses all things and [because of] the subtlety of His perception.