and We have placed coverings over their hearts so that they do not understand it, and deafness in their ears. Even if they see every sign, they will not believe in it. When they come to you arguing with you, those who disbelieve say, ‘This is nothing but tales of the ancients.’”—and the subsequent verses.

He thus states that they do not understand with their hearts, do not hear with their ears, and do not believe in what they have seen of the fire. Likewise, He reports that they said:

“Our hearts are covered against what you call us to, there is deafness in our ears, and between us and you is a barrier.”

They thus mentioned the barriers affecting their hearts, hearing, and sight, although their bodies are alive, hearing sounds and seeing people. Yet bodily life without life in the heart is like the life of animals: they have hearing and sight, and they eat, drink, and mate. Hence Allah Most High says:

“The likeness of those who disbelieve is that of someone calling to creatures that hear nothing but cries and calls.”

He likens them to sheep that hear nothing but the shepherd’s calls, as He says in another verse:

“Or do you think that most of them hear or understand? They are only like livestock; indeed, they are even further astray from the path.”

Allah Most High also says:

“We have certainly created for Hell many of the jinn and mankind. They have hearts with which they do not understand, eyes with which they do not see, and ears with which they do not hear. They are like livestock; indeed, they are even further astray.”