Transliteration:( Ya'lamoona ma taf'aloon )
9. In doing this, the heart, the soul and the mind are all included in the actions of the limbs. If only the work of the heart was denoted then how would those angels record our good and evil intentions, good thoughts, the zikr of the heart and breath, faith of the believer, the enmity of the hypocrite? These angels record all these. It could also mean that whatever you do or would be doing, they are fully aware of that as is being revealed by the revered translator . These angels keep an eye on what is recorded on the Divine Tablet. They complete the daily diary in accordance with what appears on the Divine Tablet. From this we learn that Allah Almighty has provided these angels with extensive unseen knowledge about us, while the unseen knowledge of our Holy Prophet .is much more than theirs .
The tafsir of Surah Infitar verse 12 by Ibn Kathir is unavailable here.
Please refer to Surah Infitar ayat 1 which provides the complete commentary from verse 1 through 12.
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