-->
Thus Zamakhshari; literally, the phrase reads, "who has a heart".
Lit., "or lends ear and is withal a witness (wa-huwa shahid)", which latter phrase Zamakhshari explains as meaning "is present with his intellect", i.e., with a conscious mind. (Cf. the same use of the term shahid in verse {21}.) The conjunctive particle "or" (aw) which precedes the above clause does not signify an alternative but has - as is often the case in Qur'anic usage - an explanatory function, similar to phrases like "that is" or "in other words", followed by an amplification of what was said before.
As Christ said (Matt. xi. 15), "he that hath ears to hear, let him hear". These are matters of high moment. Many spiritual lessons can be learnt from these things by any one who has the heart and understanding to apply to Allah's teaching and can give genuine thought to what he sees, as a witness does who has to swear to the facts on his oath.