The one who hears all sounds and voices, in all of their different languages and all of their many and various needs.
“Say: if they believe as you [O Prophet and Companions] believe then they are rightly guided, but if they turn away then they are only entrenched in hostility. Allah will suffice you against them and He is as-Sami', the All-Knowing.”
[al-Baqarah (2): 137]
“Allah judges with truth while those whom they invoke besides Him cannot judge anything. Indeed Allah is as-Sami', the All-Seeing.”
[Ghafir (40): 20]
From “Explanation to the Beautiful and Perfect Names of Allah” — Shaykh as-Sa’di (d.1376H)