Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(Alike of you) in the sight of Allah, as far as His knowledge is concerned (is he who hideth the saying) and works (and he who noiseth it abroad) and him who makes his speech and works public; Allah knows all this, (he who lurketh in the night) he who hides in the dark of the night (and he who goeth freely in the daytime) He says: or works, Allah knows what he does.
[They are all] the same, according to His knowledge, exalted be He, those of you who speak secretly and those who do so openly, and those who lurk, [who] hide themselves, in the night, in its darkness, and those who go forth, [those who] are manifest [to view] when they make their way, by day.
[They are all] the same, those of you who keeps his words secret, in the hiding-places of his preparedness, and those who proclaim them openly, by exteriorising knowledge from [a state of] potentiality to [one of] actuality, and those who lurk, in the night that is the darkness of his soul, and those who go forth, exiting from the station of the soul and departing to the daylight that is the light of the spirit.
(And if you speak aloud, then verily, He knows the secret and that which is yet more hidden.)20:7, and,
وَيَعْلَمُ مَا تُخْفُونَ وَمَا تُعْلِنُونَ
(And (Allah) knows what you conceal and what you reveal.) `A'ishah said, "All praise is due to Allah Whose hearing has encompassed all voices! By Allah, she who came to complain about her husband to the Messenger of Allah was speaking while I was in another part of the room, yet I did not hear some of what she said. Allah sent down,
(Indeed Allah has heard the statement of her that disputes with you concerning her husband and complains to Allah. And Allah hears the argument between you both. Verily, Allah is All-Hearer, All-Seer.)58:1 Allah said next,
وَمَنْ هُوَ مُسْتَخْفٍ بِالَّيْلِ
(whether he be hid by night), in his house in the darkness of the night,
(or goes forth freely by day.) moves about during the daylight; both are encompassed by Allah's knowledge. Allah said in other Ayat,
أَلا حِينَ يَسْتَغْشُونَ ثِيَابَهُمْ
(Surely, even when they cover themselves with their garments.) 11:5, and,
(Neither you do any deed nor recite any portion of the Qur'an nor you do any deed, but We are witness thereof when you are doing it. And nothing is hidden from your Lord (so much as) the a speck of dust on the earth or in the heaven. Not what is less than that or what is greater than that but is (written) in a Clear Record.)10:61
(For him (each person), there are angels in succession, before and behind him. They guard him by the command of Allah.) Allah states that there are angels who take turns guarding each servant, some by night and some by day. These angels protect each person from harm and accidents. There are also angels who take turns recording the good and evil deeds, some angels do this by day and some by night. There are two angels, one to the right and one to the left of each person, recording the deeds. The angel to the right records the good deeds, while the angel to the left records the evil deeds. There are also two angels that guard and protect each person, one from the back and one from in front. Therefore, there are four angels that surround each person by day and they are replaced by four others at night, two scribes and two guards. An authentic Hadith states,
(Angels take turns around you, some at night and some by day, and all of them assemble together at the time of the Fajr and `Asr prayers. Then those who have stayed with you throughout the night, ascend to Allah Who asks them, and He knows the answer better than they about you, "How have you left My servants'' They reply, "As we have found them praying, we have left them praying.'') Imam Ahmad recorded that `Abdullah said that the Messenger of Allah said,
(And I too, except that Allah has helped me against him, so he only orders me to do good.) Muslim collected this Hadith. Ibn Abi Hatim narrated that Ibrahim said, "Allah revealed to a Prophet from among the Children of Israel, `Say to your nation: every people of a village or a house who used to obey Allah but changed their behavior to disobeying Him, then He will take away from them what they like and exchange it for what they dislike.'' Ibrahim next said that this statement has proof in Allah's Book,
(Verily, Allah will not change the (good) condition of a people as long as they do not change their state (of goodness) themselves.)
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
When amplified the verse will mean : Allah remains fully aware of all the developments that take place in the child while in its mother's womb, and He watches over the decrease or increase in each of its limbs, and its potentialities, capabilities and powers.
That is, "Allah not only directly watches over whatever each person does, and is fully aware of everything he does, but He has also appointed such Guardians as accompany him everywhere and keep a full record of all his deeds." This has been stated here to warn those people who live their lives under the delusion that they have been left absolutely free to do whatever they like and shall not be required to render an account of what they did in this worldly life. The warning is that such people invite their own retribution.
This is to warn them further that they should not remain under any delusion that some holy person or saint or angel has the power to rescue them froth Divine Retribution, for there is none who could defend them against Allah, even though they might have been paying homages and making offerings to their so-called patrons and protectors in the hope that they would rescue them froth punishment from Allah on the Day of Judgment.