Sayyiduna Uqbah bin Amir (may Allah be pleased with him) said: I heard the Messenger of Allah (peace and blessings be upon him) say: "Our Lord is All-Hearing, All-Seeing," and he (peace and blessings be upon him) pointed with his hand towards his two eyes.
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 14847