وَالْبَصَرُ وَهِيَ صِفَةٌ تَتَعَلَّقُ بِالْمُبْصَرَاتِ
Sight is an attribute related to things seen.
فَتُدْرَكُ بِهِمَا إِدْرَاكًا تَامًّا
Through both there is complete apprehension.
This does not describe the formation of optical images or dependence on light as in human vision. Divine sight is affirmed as its own perfect attribute. Changes in visible creatures must not be projected onto God as changes in sensory organs.
Hearing and sight are distinguished by their stated objects: hearing relates to things heard and sight to things seen.