Explanation
The word Sami’ comes from the seen-meem-ayn (س م ع) and has various Arabic connotations such as to hear, to listen, to accept, to receive, to be told, to pay attention to, pay regard to, to understand the meaning of. ALLAH hears everything we say, no matter how privately we speak.
He hears even our innermost thoughts. Everything is evident to Him since He is its Creator and He is the one who enables and sustains all that unfolds. He is The One Who Answers Prayers. ALLAH SWT answers the prayers of those who beseech Him humbly with firm faith and who perform righteous deeds.
Quran References
And [mention] when Abraham was raising the foundations of the House and [with him] Ishmael, [saying], “Our Lord, accept [this] from us. Indeed, You are the Hearing, the Knowing. (Quran 2:127)
There shall be no compulsion in [acceptance of] the religion. The right course has become distinct from the wrong. So whoever disbelieves in ṭāghūt1 and believes in Allah has grasped the most trustworthy handhold with no break in it. And Allah is Hearing and Knowing. (Quran 2:256)
And you did not kill them, but it was Allah who killed them. And you threw not, [O Muḥammad] when you threw, but it was Allah who threw that He might test the believers with a good test. Indeed, Allah is Hearing and Knowing. (Quran 8:17)
O you who have believed, do not put [yourselves] before Allah and His Messenger but fear Allah. Indeed, Allah is Hearing and Knowing. (Quran 49:1)