Tafseer Ibn Kathir of AT TAGHAABUN [2]

هُوَ الَّذِي خَلَقَكُمْ فَمِنكُمْ كَافِرٌ وَمِنكُم مُّؤْمِنٌ وَاللَّهُ بِمَا تَعْمَلُونَ بَصِيرٌ

It is He who created you, and among you is the disbeliever, and among you is the believer. And Allah , of what you do, is Seeing.