The one who sees all things even if they be insignificant and minute. He sees the black ant on a black stone in a black night. He sees what is below the seventh earth and what is above the seventh heaven. He is also Hearing and Seeing of those who deserve recompense, in accordance to the dictates of His wisdom.
“Say: Shall I inform you of things far better than that. For the pious and God-fearing are Gardens with their Lord underneath which rivers flow, remaining in them eternally, and pure wives, and the pleasure of Allah. Allah is the Basir of His slaves.”
[Ali 'Imran (3): 15]
“Neither your relatives nor your children will benefit you on the Day of Resurrection. He will judge between you and Allah is Basir of what you do.”
[al-Mumtahinah (60): 3]
From “Explanation to the Beautiful and Perfect Names of Allah” — Shaykh as-Sa’di (d.1376H)