The knower of the unknown and the known, all-mighty and all-wise.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (knower of the invisible) i.e. that which is in the hearts of those who give alms of the feelings of boasting and fear (and the visible) he is aware of their alms, (the mighty) in retribution against those who boast about their alms or refuse to give alms, (the wise) in his command and decree; it is also said that this means: the wise in accepting alms and multiplying the reward of almsgiving; and it is also said this means: the wise in that he enjoined his messenger (pbuh) and his nation to divorce in accordance with the prophetic practice'.
Jalāl al-Dīn al-Maḥallī
تفسير : knower of the unseen, the hidden, and the visible, the disclosed, the mighty, in his kingdom, the wise, in his actions.