Matthew Poole and continuators on Proverbs 20:12

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

It is God alone who gives us our Senses and Natural faculties, and the use and exercise of them, and especially a power of employing them aright to see and observe the works of God, and to hear and receive his Word and all wholesom instructions. Whence he leaves it to us to gather, that God doth exactly see and hear all mens words, and actions though never so secret. He names the Eye, and Ear, because these are the two Senses by which instructions are conveyed to the mind; but under them he seems to comprehend all other senses and powers of Soul or Body, by a Synecdoche.

Marginal references: Exod. 4. 11. Ps. 94. 9.