لَا جَرَمَ أَنَّ ٱللَّهَ يَعْلَمُ مَا يُسِرُّونَ وَمَا يُعْلِنُونَ ۚ إِنَّهُۥ لَا يُحِبُّ ٱلْمُسْتَكْبِرِينَ
See 16:20.
Commentary:
The verse points out that God is One and Omniscient as proved in the preceding verses and that He will not leave disbelievers without punishing them for their evil deeds. But since He knows the overt actions as well as the inner motives of man, He will differentiate between those who defy Him through ignorance and those whose defiance of His authority is the result of their conceit and arrogance. The latter will deserve and receive a severer punishment than the former.
16:20.