Not only do we owe the gifts of sight and hearing to Yahweh, but He, being the giver, will also call us to account for them (compare Psalm 94:9).

The hearing ear and the seeing eye - Every good we possess comes from God; and we should neither use our eyes, nor our ears, nor any thing we possess, but in strict subserviency to his will.

The hearing ear, and the seeing eye,.... There may be an ear that hears not, and an eye that seeth not, and which men may make; the painter can paint an ear and an eye, and a carver can carve both; but they are ears that hear not, and eyes that see not, Psalm 115:5; but such as can hear and see are of the Lord's own make;
the Lord hath made even both of them; they are the effects of his wisdom, power, and goodness; see Exodus 4:11; they are both senses of excellent use and service; great mercies and blessings of life, for which men should be abundantly thankful, and pray for the continuance of, and make use of to the best purposes; they are means of conveying much knowledge to the mind, and by which it may be cultivated and improved in it. The words may be considered in a figurative as well as a literal sense. Some by "the seeing eye" understand the civil magistrate, who is that to the body politic as the eyes are to the natural body, eminent in it, overlook it, watch and provide for its good, and against its hurt; see Numbers 10:31; and by "the hearing ear" the obedient subject, that hearkens to the laws and directions of his governors, and cheerfully obeys them, and both these are of the Lord's making; civil magistracy is his ordinance, and civil magistrates are ordained by him; and from him they have their qualifications fitting them for their office; and it is owing to the overruling providence of God on the hearts of men that they are inclined to yield subjection to them. Others think that by the "seeing eye" are meant the ministers of the word, who are set in the highest place in the church; whose business it is to inspect, take the oversight of, and watch the souls of men; to pry and search into the truths of the Gospel, and show them to others: and by the "hearing ear" the hearers of the word, that receive it readily in the love of it, and heartily obey it. I am rather of opinion that one and the same sort of persons are intended; converted ones, who have the "hearing ear", who try what they hear by the word of God; understand what they hear, know it experimentally; can distinguish truth from error, approve and love the Gospel, receive it with all gladness and readiness, with eagerness and pleasure; keep it when they have it, and practise what they hear, and bring forth fruit to the glory of God: this they have not of themselves, being naturally averse to and dull of hearing, and even stop their ears to the truth; but it comes by the word, and is the Lord's work, and owing to his mighty power, who opens their ears, gives them new ears, which they have in regeneration; when they hear spiritually, profitably, pleasantly, comfortably, and to their great astonishment: these also have the "seeing eye", a sight of themselves, their sinful and lost estate; of the plague of their own hearts, their want of righteousness, and impotence to do anything that is good; a sight of Christ, of the loveliness of his person, of the fulness of his grace, of their need of him, and of his suitableness as a Saviour and Redeemer; and this is not of themselves, who are dark and darkness itself, but they are made light in the Lord; he opens their eyes by his spirit and by means of his word, which is a work of almighty power.

All our powers and faculties are from God, and are to be employed for him.

Hence, of course, God will know all you do (Psalm 94:9).

12 The hearing ear and the seeing eye -
Jahve hath created them both.
Lwenstein, like the lxx: the ear hears and the eye sees - it is enough to refer to the contrary to Proverbs 20:10 and Proverbs 17:15. In itself the proverb affirms a fact, and that is its sensus simplex; but besides, this fact may be seen from many points of view, and it has many consequences, none of which is to be rejected as contrary to the meaning: (1.) It lies nearest to draw the conclusion, vi eminentiae, which is drawn in Psalm 94:9. God is thus the All-hearing and the All-seeing, from which, on the one side, the consolation arises that everything that is seen stands under His protection and government, Proverbs 15:3; and on the other side, the warning, Aboth ii. 1: "Know what is above thee; a Seeing eye and a Hearing ear, and all thy conduct is marked in His book." (2.) With this also is connected the sense arising out of the combination in Psalm 40:7 : man ought then to use the ear and the eye in conformity with the design which they are intended to subserve, according to the purpose of the Creator (Hitzig compares Proverbs 16:4); it is not first applicable to man with reference to the natural, but to the moral life: he shall not make himself deaf and blind to that which it is his duty to hear and to see; but he ought also not to hear and to see with pleasure that from which he should turn away (Isaiah 33:15) - in all his hearing and seeing he is responsible to the Creator of the ear and the eye. (3.) One may thus interpret "hearing" and "seeing" as commendable properties, as Fleischer suggests from comparison of Proverbs 16:11 : an ear that truly hears (the word of God and the lessons of Wisdom) and an eye that truly sees (the works of God) are a gift of the Creator, and are (Arab.) lillhi, are to be held as high and precious. Thus the proverb, like a polished gem, may be turned now in one direction and now in another; it is to be regarded as a many-sided fact.