"Does he think that no one has seen him?" This means: Did God not see him when he squandered that wealth? It means: Indeed, God has surely seen him.
﴿أَيَحْسَبُ أَنْ لَمْ يَرَهُ أَحَدٌ﴾ أَيْ: لَمْ يَرَهُ اللَّهُ حِينَ أَهْلَكَ ذَلِكَ الْمَالَ، أَيْ: بَلَى قد رَآهُ الله.
