It is all alike [to Him] whether any of you conceals his thought22
or brings it into the open, and whether he seeks to hide [his evil deeds] under the cover of night or walks [boldly] in the light of day,23
The term qawl denotes, primarily, "a saying" or "an utterance", but it is also used tropically in the sense of "an idea", irrespective of whether it is expressed in actual words (as a statement an assertion, a formulated doctrine, etc.) or merely conceived in the mind (e.g., an opinion, a view, or a connected set of ideas). Since in the above verse this term obviously refers to unspoken thoughts, I have rendered it accordingly.
Lit., "and goes forth by day" - i.e., commits evil deeds openly (Ibn 'Abbas, as quoted by Baghawi and Razi). In the Arabic construction, the sentence reads thus: "All alike [to Him] is he from among you who conceals his thought (al-qawl) and he who brings it into the open, as well as he who...," etc.