Benefits of belief in this name include the following:
The One whose insight sees all things clearly, both the apparent and the hidden. The One who sees and understands all that has been, and all that will be.
The One who has insight into all things. The One who perceives every detail. The One who understands all things, both outer and inner.
The One who has given to mankind the outer eye of the body, and the inner eye of the heart.
From the root b-s-r which has the following classical Arabic connotations:
to see, behold, notice
to understand, to know
to perceive, to have insight
to be acutely aware
This name is used in the Qur’ān. For example, see 17:1