"For indeed, you cannot make the dead hear," meaning: the disbelievers who die in their state of disbelief, "nor can you make the deaf hear the call when they turn their backs," [he says: the deaf do not hear the call when they turn away retreating]. This is a similitude for the disbelievers, in that when they turn away from guidance, they do not hear it with a hearing of acceptance.
﴾ (فَإنَّك لَا تسمع الْمَوْتَى﴾ يَعْنِي: الْكُفَّارَ الَّذِينَ يَمُوتُونَ عَلَى كُفْرِهِمْ ﴿وَلا تُسْمِعُ الصُّمَّ الدُّعَاءَ إِذا ولوا مُدبرين﴾ [يَقُولُ: إِنَّ الصُّمَّ لَا يَسْمَعُونَ الدُّعَاءَ إِذَا وَلَّوْا مُدْبِرِينَ] وَهَذَا مَثَلُ الْكُفَّارِ أَنَّهُمْ إِذَا تَوَلَّوْا عَنِ الْهُدَى لَمْ يَسْمَعُوهُ سَمَعَ قبُول.
