Ma'arif al-Qur'an ตัฟซีร์: Al-Haqqah อายาห์ 38

فَلَا أُقْسِمُ بِمَا تُبْصِرُ‌ونَ وَمَا لَا تُبْصِرُ‌ونَ (I swear by what you see, and what you do not see….69:38-39). This comprehends the entire body of creation. Some say 'what you do not see' refers to the Being of Allah Ta` ala and His attributes. Others say 'what you see' refers to things of the mortal world, and 'what you do not see,' refers to things of the Hereafter. [ Mazhari ] And Allah, the Pure and Exalted, Knows best!