He is the one who is All-Seeing.
He sees all that has passed, all there is and all there will be until the end of time - from the time when He moved the sea of nothingness in 'alam al-lahut until after Doomsday and the Last Judgment. He has also given to His creatures the ability to behold His creation. Some of His creatures see shapes and colors and movements better than men do, but He has given man an eye of the heart, to see deeper than what meets the eye - an inner eye to see the inner man.
That eye is called the basirah. Although we cannot see Allah - only He can see Himself - with the basirah we can see ourselves. In doing so we will know that though we cannot see Him, He is looking at us, seeing not only what is on the outside of us, but what is in our minds and what is in our hearts. He who sees himself and knows himself knows that Allah sees him.
When you are in front of someone whom you respect and fear, you behave properly, with good conduct. You stand respectfully. You watch what you do and what you say. Yet that person can only see your outside; your respect and fear of him depend only on your temporal worldly interest and concern. The one who has created you and the ones before you, the one who truly controls your life, sustains you, loves you, protects you, has mercy on you, is with you night and day, the one on whom your life depends for eternity in the Hereafter - He is closer to you than your jugular vein. He has also told you clearly through His prophets and in His holy books what He wishes you to do, how He wishes you to behave, to the minutest detail. Yet right in front of His eyes, you do not hesitate to perform the most shameful and careless acts, without respect or fear.
Is it because you do not see Him that you believe that Allah al-Basir cannot see you?
'Abd as-Sami' and 'Abd al-Basir are the ones who hear and see the Truth with the eyes and ears of Allah, as Allah says in a divine Hadith: "My servant comes close to me with his continuous devotion until I love him and when I love him I become his ears with which he hears and his eyes with which he sees and his tongue with which he speaks and his hand with which he holds."1
AL-BASIR - The All-Seeing One
He is the One who watches and observes in such a way that (even) that which is under the earth does not escape His attention. Moreover, His seeing this also is free of dependence upon the pupil of the eye and the eyelids, as well as being free of the necessity of relying upon the stamping of forms and colours upon His eye as they are imprinted upon the eye of man. For human vision results from the receiving of impressions and the changing (of colours), and this necessitates (the presence of various) accidents. If God is free of this necessity, sight in this case is an expression for the attribute by means of which there is disclosed a perfection which differentiates between the things that are seen. (Certainly) this is more evident and obvious than that which can be understood by one whose perception is (a sense of) sight which is limited to such degrees of existence as are manifest.
An Admonition: In respect of sensory perception man's portion of the characterization of sight is self-evident. But it is weak and inadequate. For man's sight does not extend to (those objects) which are distant, and it does not penetrate the hidden object which is near-by. Rather does it only reach the things that are obvious, and it falls short of those things that are hidden, including (man's) secret thoughts. However, man's portion of seeing spiritual matters consists of two things. One of them is that he knows that God created vision for him so that he might behold the signs and wonders of the kingdom and the heavens. And his vision is a warning. A (certain) man said to Jesus - may peace be upon him - "Is there any creature who is similar to you ?" He answered, "The one whose vision amounts to a warning and his silence indicates that he is thinking and whose speech consists of remembering (God), he is similar to me."
Man's second portion of seeing spiritual matters consists of the fact that he knows that God sees him and is aware of him, and therefore he does not take lightly this fact that God sees him and is aware of him. The one who hides something from one other than God when he does not hide it from God Most High is the one who makes light of God's sight. Watching one's step is one of the fruits of faith in this characterization. The one who draws near to sin while knowing that God Most High sees him, Oh, what a reckless man he is! And if he thinks that God Most High does not see him, Oh, what an unbeliever he is!2