لِّيَعۡلَمَ أَن قَدۡ أَبۡلَغُواْ رِسَٰلَٰتِ رَبِّهِمۡ وَأَحَاطَ بِمَا لَدَيۡهِمۡ وَأَحۡصَىٰ كُلَّ شَيۡءٍ عَدَدَۢا
so that He may ascertain that they have communicated the messages of their Lord, and He encompasses all that is with them, and He keeps an count of all things.
Agha Ali Puya Commentary
Commentary on Quran 72:28
[Pooya/Ali Commentary 72:28] The universal will of Allah exercises absolute authority. The will of Allah takes effect as soon as it is willed. There is no gap of time or space between them. There is nothing which we do, nothing which takes place that is not known to Him, nothing is outside His account, so reckoning and judgement are in His exclusive jurisdiction.