When wicked people experience success and face no immediate punishment for their actions, they often arrive at a twisted theological conclusion that justifies their continued wrongdoing. The primary approach among commentators is that these individuals convince themselves that God does not watch over the physical world and takes no interest in human behavior, leaving them with no reason to fear His justice [רד״ק, ביאור שטיינזלץ]. This mindset is not necessarily a complete denial of God's existence. Rather, it is a belief that He remains entirely distant and disconnected from events on earth [ביאור שטיינזלץ].
This denial operates on two distinct levels: a lack of sight and a lack of understanding. The wicked argue that because God lacks physical features, such as eyes or ears, He cannot perceive the specific details of human actions [אבן עזרא]. They assume that while God might possess a broad, general awareness of the world, He does not oversee the minor details of daily life [מלבי״ם]. However, denying God's understanding represents an even deeper level of rejection. In this context, understanding refers to paying close attention and actively observing [מצודת דוד]. Some individuals go so far as to reject even God's general knowledge, claiming that He does not understand or deduce anything from reality [מלבי״ם].
This disconnected view of God also extends to His relationship with the patriarchs. The wicked assume that the clouded, material nature of the physical world prevents God from looking down upon it. They argue that even if the soul of Jacob, residing in the higher spiritual realms, feels the suffering of the Israelites, God simply ignores it and pays no attention to Jacob's pain [אלשיך].
On a practical level, this mindset forms the psychological foundation of hidden sins. The false belief that God neither sees nor understands explains the moral and legal distinction between a thief, who operates in secret, and a robber, who steals out in the open. By hiding from other people while committing a crime, the secret thief actively treats God's honor as less important than human honor. He conceals his actions from flesh and blood, yet behaves as though God's eye cannot see and His ear cannot hear [תורה תמימה].