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“The ‘Aalim of both the unseen and witnessed affairs, the All-Mighty, the All-Wise.”
Sooratut-Taghaabun [64:18] Note: The Name, al-‘Aalim, is not found in the Qur’aan except that it is restricted to the unseen affairs, or to both the unseen and witnessed affairs. When we say that Allaah is the ‘Aalim of both the unseen and witnessed affairs, then it is all-inclusive, since all things must be considered unseen or witnessed. It seems that this was the intent of the author, may Allaah have mercy upon him, in including this Name.
Reference:
Exemplary principles concerning the beautiful names of Allaah.
Shaykh Muhammad Ibn Saalih Al-‘Uthaymeen D. 1421 H
Translated by Moosaa Richardson
Revised 2nd Edition with additional commentary.
