"Indeed, you cannot make the dead hear," meaning: those who meet Allah while in their state of disbelief. "And you cannot make the deaf hear the call when they turn their backs, retreating." He says: The deaf person does not hear the call when he turns away in retreat.

Qatada said: This is a parable set forth by Allah; the disbeliever does not hear the guidance nor does he understand it, just as the dead person does not hear, and the deaf person does not hear the call when he turns away in retreat.