I saw the Messenger of Allah (may Allah's peace and blessings be upon him) reciting it and putting his two fingers
Authentic hadithعن أبي يونس سليم بن جبير مولى أبي هريرة رضي الله عنه ، قال: سمعتُ أبا هريرة يقرأ هذه الآية {إنَّ اللهَ يأمركم أن تؤدُّوا الأماناتِ إلى أهلها} [النساء: 58] إلى قوله تعالى {سميعًا بصيرًا} [النساء: 58] قال: «رأيتُ رسولَ الله صلى الله عليه وسلم يضع إبهامَه على أُذُنِه، والتي تليها على عينِه»، قال أبو هريرة: «رأيتُ رسولَ الله صلى الله عليه وسلم يقرؤها ويضعُ إصبعيه».
Abu Yunus Sulaym ibn Jubayr, the freed slave of Abu Hurayrah (may Allah be pleased with him), reported: I heard Abu Hurayrah recite this verse: {Indeed, Allah commands you to render trusts to whom they are due and when you judge between people to judge with justice. Excellent is that which Allah instructs you. Indeed, Allah is ever Hearing and Seeing} [Sūrat An-Nisā': 58]. He said: "I saw the Messenger of Allah (may Allah's peace and blessings be upon him) put his thumb on his ear and the finger next to it on his eye." Abu Hurayrah said : "I saw the Messenger of Allah (may Allah's peace and blessings be upon him) reciting it (this verse) and putting his two fingers."
Explanation
Abu Hurayrah (may Allah be pleased with him) used to recite this verse: {Indeed, Allah commands you to render trusts to whom they are due and when you judge between people to judge with justice. Excellent is that which Allah instructs you. Indeed, Allah is ever Hearing and Seeing} [Sūrat An-Nisā': 58]. Then he would mention that he saw the Messenger of Allah (may Allah's peace and blessings be upon him) recite this verse then put his thumb on his ear and his index finger over his eye to emphasize the affirmation of the attributes of hearing and seeing for Allah, the Almighty, and as a rebuttal of the distorted interpretations of the verses of the Qur'an. This gesture is not considered to be drawing a resemblance between Allah and His creation, as Allah said: {There is nothing like unto Him and He is the All Hearing the All Seeing} [Sūrat Ash-Shūra: 11]. Believing in all of the religious texts entails what was mentioned above.
Source · Narrated by Abu Daoud
From the Hadith Encyclopedia (hadeethenc.com).