His statement: "So I swear by what you see, and what you do not see." He swears by everything that the Qur'an is.
قَوْلُهُ: ﴿فَلا أُقْسِمُ بِمَا تُبْصِرُونَ وَمَا لَا تبصرون﴾ أُقْسِمُ بِكُلِّ شَيْءٍ أَنَّ الْقُرْآنَ