Tashābuh al-aṭrāf creates a relationship between the opening and ending of a passage: its conclusion uses an expression suited to the subject introduced at the beginning.
«لَا تُدْرِكُهُ الْأَبْصَارُ وَهُوَ يُدْرِكُ الْأَبْصَارَ وَهُوَ اللَّطِيفُ الْخَبِيرُ»
“Vision does not encompass Him, while He encompasses vision; He is the Subtle, the All-Aware.”
The final attributes al-laṭīf al-khabīr aptly complete the opening discussion of perception and awareness. The end is semantically responsive to the beginning.