{And Allah is Witness over all things} meaning He is a Witness over every soul regarding its deeds.
﴿وَاللَّهُ عَلَى كُلِّ شَيْءٍ شَهِيدٌ﴾ شَاهِدٌ عَلَى كُلِّ نَفْسٍ بِعَمَلِهَا.
