Ma'arif al-Qur'an
Mufti Muhammad Shafiسَوَاءٌ مِّنكُم مَّنْ أَسَرَّ الْقَوْلَ وَمَن جَهَرَ بِهِ وَمَنْ هُوَ مُسْتَخْفٍ بِاللَّيْلِ وَسَارِبٌ بِالنَّهَارِAlike [ for Him ] is he, from among you, who speaks quietly and he who speaks aloud, and he who hides in the night and he who walks out in the day - 10.
The expression: أَسَرَّ الْقَوْلَ (speaks quietly) is a derivation from: اَسرَار (asrar) which means secret talk and: جَهَرَ (jahr) means open talk. When one talks to be heard by others, it is called jahr and what one says for his own hearing is called sirr. The word: مُسْتَخْفٍ (mustakhfin) refers to one who hides, and: سَارِبٌ بِالنَّهَارِ (sarib) means one who walks his way freely.
The verse means that, because of the all-encompassing knowledge of Allah Ta` ala, the one who talks quietly or secretly and the one who talks loudly and openly are both equal in His sight. He hears and knows what they say, identically and uniformly. Similarly, there is the person hiding in the darkness of the night and there is another walking freely in open daylight. Both of them are alike in terms of His knowledge and power, since He knows all inward and outward conditions of both alike and His power surrounds them both alike and just no one is outside His power and control. An elaboration of this point appears in the next verse in the following words: