Matthew Henry and continuators on Proverbs 20:12

12 The hearing ear, and the seeing eye, the Lord hath made even both of them.

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 (Ps. xciv. 9), and the structure of both is admirable; and it is he that preserves to us the use of both; to his providence we owe it that our eyes are seeing eyes and our ears hearing ears. Hearing and seeing are the learning senses, and must particularly own God's goodness in them. 2. God is the God of grace. It is he that gives the ear that hears God's voice, the eye that sees his beauty, for it is he that opens the understanding.