"Does He not know, He who created?" This is phrased as an interrogative, meaning: He created you, so how could He not know your secrets and your public affairs? "And He is the Subtle" in His gentleness, He created the creation, "the Acquainted" with the deeds of the servants.
﴿أَلا يعلم من خلق﴾ عَلَى الاسْتِفْهَامِ؛ أَيْ: هُوَ خَلَقَكُمْ، فَكَيْفَ لَا يَعْلَمُ سِرَّكُمْ وَعَلانِيَتَكُمْ؟! ﴿وَهُوَ اللَّطِيف﴾ بِلُطْفه خلق الْخلق ﴿الْخَبِير﴾ بأعمال الْعباد.