Epeidon is the aorist form of ephoraō — to look upon from above, to fix one's gaze upon something. It appears only twice in the NT. The word carries the sense of divine attention — God turning His eyes toward a person or situation with intentional regard, not casual glance.
When God "looks upon" in Scripture, something always happens. His look of epeidon is never passive observation — it is engaged, covenantal seeing. In Luke 1:25, Elizabeth declares that God "looked on" her and took away her disgrace. In Acts 4:29, the early church asks God to "look upon" their threats and act with power. The same idea runs through the OT: "The LORD looks down from heaven on the sons of men" (Psalm 14:2). To be seen by God is to be known, to be cared for, and to become the object of His action.