Charles Ellicott Commentary Job 31:4

"Doth not he see my ways, And number all my steps?" — Job 31:4 (ASV)

Does not he. —The “He” is emphatic, obviously meaning God. His appeal is to the All-seeing knowledge of God, whom nothing escapes, and who is judge of the hearts and reins (Psalms 7:9; Psalms 44:21; Jeremiah 17:10; Jeremiah 20:12). (Compare to Acts 25:11.)