Yet they say, The LORD shall not see, neither shall the God of Jacob regard it.
Read Chapter 94
Augustine of Hippo
7. "And they have said, The Lord shall not see" (ver. 7): He observeth not, regardeth not these things: He careth for other matters, He understandeth not. These are rite two assertions of the wicked: one which I have just quoted, "These things hast thou done, and I held my tongue, and thou thoughtest unrighteousness, that I will be like thyself." What meaneth, "that I will be like thyself"? Thou thinkest that I see thy deeds, and that they are pleasing unto Me, because I do not punish them. There is another assertion of the wicked: because God neither regardeth these things, nor observeth that He may know how I live, God heedeth me not. Doth then God make any reckoning of me? or doth He even take account of me? or of men in general? Unhappy man! He cared for thee, that thou mightest exist: doth He not care that thou live well? Such then are the words of these last; "and yet they have said, The Lord shall not see: neither shall the God of Jacob regard it." ...
Of Jacob. A wretched people in captivity. This is spoken insultingly, he knows not, or cannot hinder, their distress, Psalm xiii. 1., and lxxii. 6. (Calmet)
The insolence and cruelty of infidels are reprobated.