"And if you call them to guidance, they do not hear," meaning: the hearing of acceptance. "And you see them looking at you," meaning: while they do not perceive with their hearts.
﴿وَإِنْ تَدْعُوهُمْ إِلَى الْهُدَى لَا يسمعوا﴾ أَيْ: سَمْعَ قبولٍ ﴿وَتَرَاهُمْ يَنْظُرُونَ إِلَيْك﴾ يَعْنِي: وَهُمْ لَا يُبْصِرُونَ بِقُلُوبِهِمْ.
