They are at different levels with Allah. Allah is Seer of what they do. The ranks of all people are determined solely by their deeds, and your Lord is not unaware of anything they do (6:132)
They have different degrees in the sight of Allah (in terms of their knowledge, wisdom and understanding). Allah is Basir of (evaluates) what you do (for He is the essence and the creator of them with His Names).
Sayyed Abbas Sadr-Ameli
They are of (varying) ranks with Allah; and Allah sees what they do
Al-muntakhab fi tafsir al-Qur'an al-Karim
People are divided according to grades of quality, disposition and attributes as determined by Allah. Allah is Bassirun, He sees all that they do