He who sees everything.
“Establish worship, and pay the poor-due; and whatever of good ye send before (you) for your souls, ye will find it with Allah. Lo! ALLAH IS SEER OF WHAT YE DO.”
The Holy Quran
So tread thou the straight path as thou art commanded, and those who turn (unto Allah) with thee, and transgress not. Lo! HE IS SEER OF WHAT YE DO.
The Holy Quran (11:112)
From the root b-s-r with the classical Arabic connotations: to see, behold, to understand, to perceive, to have insight to be aware