And when the one who manifests all of that is life; He presented it and said - as another example for the believers; and for that reason, He repeated the action; and it is above the comparison of the blind and the seeing; because the blind shares with the seeing in some perceptions; and there became for the believer and the disbeliever two examples; to inform the first of the negation of the equality of the kind with the kind; while accepting the judgment on the individuals; and the second conversely; which is for the negation in the individuals; while accepting the kind -: "And the living are not equal"; meaning: because among them is the speaker; and the mute; and the intelligent; and the foolish; and the easy; and the difficult; (p-39) so two living beings hardly equal each other in all attributes; "Nor are the dead"; meaning: those who are an example for the disbelievers in the difficulty of death; and its ease; and decay; and other things that are hidden; and the disbelievers do not acknowledge; of misery; and happiness.

And when what was mentioned in this way - of the clarity of the indication of the action by choice; and of the misguidance of whoever associates anything with it; because nothing resembles it - is in a place where there is no concealment with it; and from the precision where no speech can approach it; it amazes the listener from whom he rejects; He said - removing his amazement; affirming that fear; and hardness of heart; are indeed in His hands; and that the warning is only for whoever is destined to benefit from it; comforting His Prophet, blessings and peace be upon him; affirming; in response to whoever sees for others - glorified and exalted is He - an action; of good or evil -: "Indeed, Allah"; meaning: the One capable of differentiating between these things; and over everything; by what He has of encompassing attributes of perfection; and He expressed by the action; indicating the ability to do so at any time He desires - glorified is He - He said: "He hears whom He wills"; meaning: He guides him; even if he does not have receptivity in the usual way; like the inanimate; and He deafens whom He wills; so He blinds him; and turns him upside down; and brings him to ruin; from the living of hearts; and souls; and the dead of meanings; and shadows; and the meaning is that their hearing, if it were based on natural dispositions, they would be equal; either by acceptance; (p-40) or by rejection; because the ratio of the call and the manifestation of the miracle to them is on an equal footing; so the verse confirms the verse "Indeed, you only warn those who fear their Lord in the unseen" [Fatir: 18].

And when the one who turns away has equaled the dead in his state; which is the lack of benefit from what he sees and hears of the miracles; he was as if he were dead; He said - expressing with the nominal form; alerting to the lack of establishing that for him, blessings and peace be upon him: "And you are not"; meaning: by yourself; without Allah's decree for you; and He emphasized the negation; so He said: "with a hearer"; meaning: in one of the ways; "who is in the graves"; meaning: the physical; and the spiritual; a hearing that benefits them; rather, Allah hears them if He wills; so do not let your soul go to waste over them in regrets; and the verse is evidence of resurrection.