Among the Favours Allaah has granted People are Hearing, Sight and the Heart

Taken from Tafseer ibn Katheer, V.5, p. 499-501; Surah an-Nahl, Ayah 78

"Then Allaah mentions His blessings to His servants in that He brought them from their mothers' wombs not knowing a thing, then He gives them hearing to recognize voices, sight to see visible things and hearts - meaning reason - whose seat, according to the correct view, is the heart, although it was also said that its seat is the brain. With his reason, a person can distinguish between what is harmful and what is beneficial. These abilities and senses develop gradually in man. The more he grows, the more his hearing, vision, and reason increase, until they reach their peak. Allaah has created these faculties in man to enable him to worship his Lord, so he uses all these organs, abilities, and strengths to obey his Master.

Al-Bukhari reported in his Sahih from Abu Hurayrah that the Messenger of Allaah (sallAllaahu 'alayhi wa sallam) said:

"Allaah says: "Whoever takes My friend as an enemy, has declared war on Me. My servant does not draw near to Me with anything better than his doing that which I have enjoined upon him, and My servant keeps drawing near to Me by doing Nawaafil (supererogatory) deeds until I love him. And when I love him, I am his hearing with which he hears, his vision with which he sees, his hand with which he strikes, and his foot with which he walks. Were he to ask Me for anything, I would give it to him, if he were to call on Me, I would respond, if he were to seek Me for refuge I would surely grant him it. I do not hesitate to do anything as I hesitate to take the soul of My believing servant, because he hates death and I hate to upset him, but it is inevitable.""

The meaning of the Hadith is that when a person is sincere in his obedience towards Allaah, all his deeds are done for the sake of Allaah, so he only hears for the sake of Allaah, he only sees for the sake of Allaah - meaning he only listens to or looks at what has been allowed by Allaah. He does not strike or walk except in obedience to Allaah, seeking Allaah's help in all of these things. Thus in some versions of the Hadith, narrated outside the Sahih, after the phrase "his foot with which he walks", there is added:

"So through Me he hears, through Me he sees, through Me he strikes, and through Me he walks." [Fath Al-Bari 11:352]

Thus Allaah says:

"And He gave you hearing, sight, and hearts that you might give thanks."

Elsewhere, He says:

"Say it is He Who has created you, and endowed you with hearing and seeing, and hearts. Little thanks you give. Say: 'It is He Who has created you on the earth, and to Him shall you be gathered (in the Hereafter).' " 

[67:23-24]