The Jinn
لِّيَعْلَمَ أَن قَدْ أَبْلَغُوا۟ رِسَـٰلَـٰتِ رَبِّهِمْ وَأَحَاطَ بِمَا لَدَيْهِمْ وَأَحْصَىٰ كُلَّ شَىْءٍ عَدَدًۢا
That he may know that they have conveyed the messages of their Lord; and He has encompassed whatever is with them and has enumerated all things in number.
Nearby ayahs help place verse 72:28 in sequence and meaning.
عَـٰلِمُ ٱلْغَيْبِ فَلَا يُظْهِرُ عَلَىٰ غَيْبِهِۦٓ أَحَدًا
[He is] Knower of the unseen, and He does not disclose His [knowledge of the] unseen to anyone
إِلَّا مَنِ ٱرْتَضَىٰ مِن رَّسُولٍ فَإِنَّهُۥ يَسْلُكُ مِنۢ بَيْنِ يَدَيْهِ وَمِنْ خَلْفِهِۦ رَصَدًا
Except whom He has approved of messengers, and indeed, He sends before each messenger and behind him observers