Apocalypse Explained # 317
317. And seven eyes, signifies and who has omniscience. This is evident from the signification of "seven eyes" as being, in reference to the Lord, omniscience; for as "eyes" in reference to man signify the understanding, so in reference to the Lord they signify omniscience. That "eyes" in reference to man signify the understanding, and in reference to the Lord providence, as also Divine wisdom and intelligence, which is omniscience, see above, n. 152. "Seven eyes" are mentioned, because "seven" signifies all things, and is predicated of what is holy (as above).
Revelation 13:1
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Then I stood on the sand of the sea. I saw a beast coming up out of the sea, having ten horns and seven heads. On his horns were ten crowns, and on his heads, blasphemous names.