إِنَّكَ لَا تُسْمِعُ ٱلْمَوْتَىٰ وَلَا تُسْمِعُ ٱلصُّمَّ ٱلدُّعَآءَ إِذَا وَلَّوْا۟ مُدْبِرِينَ
10:43; 30:53.
Commentary:
The words, "when they turn back retreating", can equally be applied to both "the dead" and "the deaf", thus making it clear that "the dead" mentioned here are "the spiritually dead" as the blind in the next verse are "the spiritually blind". Wherever in the Quran the Holy Prophet is mentioned with reference to "the dead" they are the "spiritually dead" or "the dead of heart" (8:25).
10:43; 30:53.
The words, when they retreat turning their backs, make it clear that 'the dead' mentioned here are 'the spiritually dead' just as 'the blind' in the next verse are 'the spiritually blind.'