I heard Abu Hurairah recite this verse, "Indeed Allah commands you to render trusts to their owners" up to His words "Hearing and Seeing" [Nisa 4:58]. He said, "I saw the Messenger of Allah ﷺ place his thumb on his ear and the finger beside it on his eye."Abu Hurairah said, "I saw the Messenger of Allah ﷺ recite it and place his two fingers in this way."Ibn Yunus said that Muqri said this means that Allah is Hearing and Seeing, that is, Allah has hearing and sight.Abu Dawud said, "This is a refutation of the Jahmiyya."
سمعت أبا هريرة يقرأ هذه الآية: {إن الله يأمركم أن تؤدوا الأمنت إلى أهلها} إلى قوله: {سميعا بصيرا} رأيت رسول الله ﷺ يضع إبهامه على أذنه، والتي تليها على عينيه. قال أبو هريرة: رأيت رسول الله ﷺ يقرؤها ويضع إصبعيه. قال ابن يونس: قال المقري: يعني (إن الله سميع بصير) يعني: إن الله سمعا وبصرا. قال أبو داود: وهذا رد على الجهمية.
Reported by Abu Dawud (4728) and Hakim (1/24), both from the hadith of Abdullah bin Yazid Muqri, who said, Harmalah, meaning ibn Imran, related to us, Abu Yunus Salim bin Jubayr told me, and he mentioned it. The wording given is that of Abu Dawud. Hakim said, "Its isnad is sahih." Ibn Hajar affirmed the strength of this isnad and said, "It meets the standard of Muslim." See Fath al-Bari (13/373).