السميع البصير
The All-Hearing and All-Seeing.
Hearing and sight are affirmed as divine attributes, but their meanings do not require ears, eyes, reflected light or a nervous system. These are the instruments of creaturely perception, not necessary features of every possible kind of hearing or sight.
Reasoning from creation supports a general account of divine perfection and knowledge, while revealed texts are central to the explicit affirmation of hearing and sight. Believing that an attribute is real is therefore not the same as assigning it the bodily mechanism found in human beings.