لَيْسَ كَمِثْلِهِ شَيْءٌ وَهُوَ السَّمِيعُ الْبَصِيرُ
There is nothing like Him, and He is the All-Hearing, the All-Seeing.
The first part denies likeness, while the second affirms hearing and sight. One must neither negate the stated attributes nor assign them the creaturely manner of hearing and seeing.
Using the same word for a human ability and a divine attribute does not make their realities identical. Shared wording does not establish shared mode or essence.