I heard Abu Hurairah recite this verse : “Allah doth command you to render back your trusts to those to whom they are due” up to “For Allah is he who heareth and seeth all things”. He said : I saw the Messenger of Allah (May peace be upon him) putting his thumb on his ear and finger on his eye. Abu Hurairah said : I saw the Messenger of Allah (May peace be upon him) reciting this verse and putting his fingers. Ibn Yunus said that al-Muqri said. “Allah hears and sees” means that Allah has the power of hearing and seeing. Abu Dawud said: This is a refutation of the Jahmiyyah.
سَمِعْتُ أَبَا هُرَيْرَةَ يَقْرَأُ هَذِهِ الآيَةَ { إِنَّ اللَّهَ يَأْمُرُكُمْ أَنْ تُؤَدُّوا الأَمَانَاتِ إِلَى أَهْلِهَا } إِلَى قَوْلِهِ تَعَالَى { سَمِيعًا بَصِيرًا } قَالَ رَأَيْتُ رَسُولَ اللَّهِ ﷺ يَضَعُ إِبْهَامَهُ عَلَى أُذُنِهِ وَالَّتِي تَلِيهَا عَلَى عَيْنِهِ قَالَ أَبُو هُرَيْرَةَ رَأَيْتُ رَسُولَ اللَّهِ ﷺ يَقْرَؤُهَا وَيَضَعُ إِصْبَعَيْهِ قَالَ ابْنُ يُونُسَ قَالَ الْمُقْرِئُ يَعْنِي { إِنَّ اللَّهَ سَمِيعٌ بَصِيرٌ } يَعْنِي أَنَّ لِلَّهِ سَمْعًا وَبَصَرًا