لَا تُدْرِكُهُ الْأَبْصَارُ وَهُوَ يُدْرِكُ الْأَبْصَارَ وَهُوَ اللَّطِيفُ الْخَبِيرُ
Vision cannot encompass Him, while He encompasses all vision; He is the Subtle, the All-Aware.
The verse first distinguishes creaturely inability to encompass God through sight from His complete awareness of sight. The close al-Laṭīf is fitting to the theme of subtlety and imperceptibility, while al-Khabīr fittingly expresses full knowledge and awareness.
The ending does more than append two unrelated attributes. Both names correspond to the initial claims, illustrating tashābuh al-aṭrāf.