About the Surah

       Nor are alike the living persons (i.e. the believers) and the dead persons (i.e. the disbelievers). In-deed, Allah makes to hear whom He wills (i.e. Allah can give guidance to whom He wills), but you cannot make to hear those who are (buried) in graves (i.e. a stubborn disbeliever cannot benefit from your guidance just like a dead person).