Sumayy reported, I heard Abu Hurairah recite this verse, "Indeed, Allah commands you to render trusts to whom they are due" up to His saying "Indeed, Allah is ever Hearing and Seeing" [Nisa 4:58]. He said, "I saw the Messenger of Allah ﷺ place his thumb on his ear and the finger next to it on his eye."Abu Hurairah said, "I saw the Messenger of Allah ﷺ recite it and place his two fingers in this way."
سمعت أبا هريرة يقرأ هذه الآية: {إن الله يأمركم أن تؤدوا الأمانات إلى أهلها}. إلى قوله: {إن الله كان سميعا بصيرا} [النساء: ٥٨] قال: رأيت رسول الله ﷺ يضع إبهامه على أذنه والتي تليها على عينه، قال أبو هريرة رأيت رسول الله ﷺ يقرؤها ويضع إصبعيه.
Abu Dawud (4728) narrated it from Ali bin Nasr and Muhammad bin Yunus Nasai, with the same meaning, both of whom said, Abdullah bin Yazid Muqri told us, Harmalah, meaning Ibn Imran, told us, Abu Yunus Salim bin Jubayr told me, and he related it.Ibn Yunus said, Muqri said, this means that Allah is hearing and seeing, that Allah possesses hearing and sight.Abu Dawud said, this is a refutation of the Jahmiyyah, and its chain of transmission is sahih. Ibn Khuzayma graded it sahih and included it in Kitab al-Tawhid (49), and from him Ibn Hibban transmitted it in his Sahih (265) from Muhammad bin Yahya Dhuhli, who said, Abdullah bin Yazid Muqri told us, with the same chain, and the same wording.