"And you are not the guide for the blind out of their misguidance," meaning: those who die in their state of disbelief. "You can only make those hear who believe in Our signs," meaning: those whom Allah intends to believe. This refers to the hearing of acceptance, whereas the disbeliever’s ears may hear, but his heart does not comprehend it.
Surah an-Naml (Verse 82).
﴿وَمَا أَنْتَ بِهَادِي الْعُمْيِ عَنْ ضلالتهم﴾ يَعْنِي: الَّذِينَ يَمُوتُونَ عَلَى كُفْرِهِمْ ﴿إِنْ تُسْمِعُ إِلا مَنْ يُؤْمِنُ بِآيَاتِنَا﴾ يَعْنِي: من أَرَادَ الله أَن يُؤْمِنُ؛ وَهَذَا سَمَعُ الْقَبُولِ، فَأَمَّا الْكَافِر تسمع أذنَاهُ وَلَا يعقله قلبه.
سُورَة النَّمْل (آيَة ٨٢).