He knows what penetrates into the earth and what emerges from it and what descends from the heaven and what ascends therein. And He is the Merciful, the Forgiving.
He knows everything that enters the earth, i.e. water, seeds and minerals; He knows whatever comes out of it i.e. plants etc.; He knows whatever descends from the heavens i.e. rain, angels and sustenance, and He knows whatever ascends to the heavens i.e. angels, the deeds of His servants and their souls. He is merciful to His believing servants and forgiving of the sins of whoever repents to Him.