Solomon
Proverbs 20:12ESV·traditional attribution

The hearing ear and the seeing eye, the LORD has made them both.

Matthew Henry Presbyterian @wholebiblehenry

Note, 1. God is the God of nature, and all the powers and faculties of nature are derived from him and depend upon him, and therefore are to be employed for him. It was he that formed the eye and planted the ear (Psa 94:9), and the structure of both is admirable; and it is he that preserves to us the use of both; to...

John Gill Reformed Baptist @doctorgill

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, Psa 115:5; but such as can hear and see are of the...

Jamieson-Fausset-Brown Reformed @jfbcommentary

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