Allah has described Himself with the two attributes:
- As Samee: The one who hears
- Al Basir: The one who sees.
He has described His creation with these same two attributes of hearing & seeing. However it is not the Aqeedah of Ahlus Sunnah Wal Jamaah to make the seeing and hearing of to resemble the seeing & hearing of His creation. There is no resemblance of the attributes of The Creator to His creation.
Taken from Ibn Qayyim’s Igaathatul Lahfaan