He who hears everything
“(He is) The Creator of the heavens and the earth. He hath made for you pairs of yourselves, and of the cat- tle also pairs, whereby He multiplieth you. Naught is as His likeness; and He is THE HEARER, the Seer.”
(42:11) The Holy Quran

From the root s-m-' with the classical Arabic connotations: to hear, to listen to accept, to receive, to be told to pay attention to, pay regard to to understand the meaning
Allah hears and comprehends everything. He pays attention to every supplication and invocation.
Helistens to every voice. Hehears and accepts every word, thought and secret.
