According to search-discovered classical Islamic scholarship, the Quranic phrase 'Alimun bidhatis-sudur' (All-Knower of what is in the breasts), found in Surah Al-Ma'idah 5:7, articulates a central tenet of Islamic theology: Allah's absolute and penetrating omniscience over the innermost secrets of the heart. Tafsir Ibn Kathir clarifies that this is not merely a statement of fact but a profound reminder linked directly to Taqwa (God-consciousness), urging believers to ensure their hidden thoughts and intentions are as pure as their outward deeds. Al-Tabari provides the linguistic foundation, explaining 'dhatis-sudur' as the very essence of what the hearts contain. This concept's placement in Quran 5:7, immediately following a reminder of the covenant to 'hear and obey,' is highlighted by Al-Qurtubi as transforming the pledge from a verbal declaration into a deep, internal commitment. The synthesis of these scholarly views establishes that this divine attribute is the ultimate basis for sincerity (ikhlas) and accountability in Islam, as one's entire inner reality is eternally witnessed by the Creator.