equals, meaning: they are not equal. "Only those of understanding will take heed," meaning: those who accept the reminder; "those of understanding," meaning: the owners of intellect, and they are the believers.
الأنداد؛ أَي: أَنَّهُمَا لَا يستويان ﴿إِنَّمَا يَتَذَكَّرُ﴾ إِنَّمَا (يقبل) التَّذْكِرَة ﴿أولُوا الْأَلْبَاب﴾ أَصْحَاب الْعُقُول؛ وهم الْمُؤْمِنُونَ.
