وَمَا يَسْتَوِى ٱلْأَحْيَآءُ وَلَا ٱلْأَمْوَٰتُ ۚ إِنَّ ٱللَّهَ يُسْمِعُ مَن يَشَآءُ ۖ وَمَآ أَنتَ بِمُسْمِعٍ مَّن فِى ٱلْقُبُورِ
Commentary:
The words "who are in the graves" apply to the spiritually dead disbelievers. The verse means to say that it is not possible for a Prophet of God to make those who have deliberately shut their hearts and ears, to listen to and accept the Divine Message. Such people are spiritually as dead and defunct as those buried in the graves.
The believers have been called 'the living' because by accepting the truth they receive a new life, and the disbelievers are called 'the dead' because by rejecting the truth which is the elixir of life eternal they bring spiritual death upon themselves.
It is not possible for a Prophet of God to make those who have deliberately shut their hearts and ears listen to and accept the Divine Message. Such people spiritually are as dead and defunct as those buried in the graves.