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هُمْ دَرَجٰتٌ عِنْدَ اللّٰهِ ۗ وَاللّٰهُ بَصِيْرٌ ۢبِمَا يَعْمَلُوْنَ   ( آل عمران: ١٦٣ )

hum
هُمْ
They
darajātun
دَرَجَٰتٌ
(are in varying) degrees
ʿinda
عِندَ
near
l-lahi
ٱللَّهِۗ
Allah
wal-lahu
وَٱللَّهُ
and Allah
baṣīrun
بَصِيرٌۢ
(is) All-Seer
bimā
بِمَا
of what
yaʿmalūna
يَعْمَلُونَ
they do

Hum darajaatun 'indal laah; wallaahu baseerum bimaa ya'maloon (ʾĀl ʿImrān 3:163)

Sahih International:

They are [varying] degrees in the sight of Allah, and Allah is Seeing of whatever they do. (Ali 'Imran [3] : 163)

1 Mufti Taqi Usmani

They are of various ranks with Allah. Allah is watchful of what they do.