As-Salaam alaikum,
"LAYSA KA-MITHLIHI SHAY'AN, WA HUWA SAMI'UN 'L-BASIR--There is nothing comparable to Him, and He is All-Hearing, All-Seeing" (42:11)

The first part of this ayat/verse (There is nothing comparable to Him) describes the sheer incomparabiliy of God that He has divulged and talked about.
And the latter part of the verse (and He is all-hearing, all-seeing) completes and perfects that incomparabiliy. Its clarification is this: Since the faculties of "hearing" and "seeing" abide in the cosmos and in man, it may give the illusion that these human attributes (of hearing and seeing) are similar to God's attributes of hearing and seeing.

To banish this idea/understanding, Almighty God, Subhanahu Wa Ta'ala, denied the faculties of hearing and seeing in the created beings, so that the one who hears and who sees is God himself. The 'hearing' and 'sering' faculties created in the created beings cannot complete or perfect the acts of hearing and seeing by themselves.

In the way that God has created the 2 faculties of hearing and seeing in man, in that same way He also creates the acts of hearing and seeing that man performs. Man hears and sees by the power of God. Thus, since God established an effectivity (ta'thir) in created beings, then that effectivity in them would also be a created thing.