﴿ وَنَحْنُ أَقْرَبُ إِلَيْهِ مِنكُمْ وَلَٰكِن لَّا تُبْصِرُونَ ﴾

“and while We are closer to him than you, although you see [Us] not -:”

and We are nearer to him than you are to know of his state but you do not perceive tubsirūna derives from al-basīra ‘perception’ that is to say you do not realise this —