وَإِنْ كَذَّبُوكَ فَقُلْ لِي عَمَلِي وَلَكُمْ عَمَلُكُمْ أَنْتُمْ بَرِيئُونَ مِمَّا أَعْمَلُ وَأَنَا بَرِيءٌ مِمَّا تَعْمَلُونَ ﴿۴۱﴾ وَمِنْهُمْ مَنْ يَسْتَمِعُونَ إِلَيْكَ أَفَأَنْتَ تُسْمِعُ الصُّمَّ وَلَوْ كَانُوا لَا يَعْقِلُونَ ﴿۴۲﴾ وَمِنْهُمْ مَنْ يَنْظُرُ إِلَيْكَ أَفَأَنْتَ تَهْدِي الْعُمْيَ وَلَوْ كَانُوا لَا يُبْصِرُونَ ﴿۴۳﴾

﴾41﴿ Wa in kazzabooka faqul lee 'amalee wa lakum 'amalukum antum bareee'oona mimmaaa a'malu wa ana bareee'um mimmaa ta'maloon
﴾42﴿ Wa minhum mai yastami'oona ilaik; afa anta tusmi'us summa wa law kaanoo laa ya'qiloon
﴾43﴿ Wa minhum mai yanzuru ilaik; afa anta tahdil 'umya wa law kaanoo laa yubsiroon

﴾41﴿ And if they deny (the truth), say: To me is my reward for my deeds, and to you is your reward for your deeds. You are free from what I do, and I am free from what you do
﴾42﴿ And among them are those who listen to you, but can you make the deaf hear, even if they do not understand
﴾43﴿ And among them are those who look towards you, but can you guide the blind even though they do not see

[41] In this verse, there is consolation for the Prophet (peace be upon him). The message is: if they do not accept your words, then disassociate yourself from them.
Since the purpose of the verse is to emphasize that each person is individually accountable for their own actions, it has no connection to the verses of fighting (qitāl).
Therefore, the opinion of some commentators who say that this verse is abrogated by the verses of fighting is incorrect.
[42] In this verse as well, there is a warning to the deniers: they listen to the Qur’an, but they do not listen with their hearts. And in this, there is also consolation for the Prophet (peace be upon him).
(وَلَوْ كَانُوا لَا يَعْقِلُونَ) – Before this, the implied meaning is: if even a deaf person has intellect, he still does not hear properly, so how would someone without intellect be able to listen at all?
(يَسْتَمِعُونَ) – Their listening is done with the intention of turning away and mocking.
(الصُّمَّ) – Here, the deniers are likened to the deaf, highlighting their opposite state. Just as a deaf person does not hear and thus gains no benefit, likewise, they too do not listen in a way that would bring them benefit.
[43] In this verse as well, there is a warning to the deniers: they look at you with their outward eyes to intimidate you, but the eyes of their hearts are blind.
This verse, too, offers consolation to the Prophet (peace be upon him).
In these two verses, the disbelievers are likened to the deaf and the blind—just as a deaf person hears nothing and a blind person sees nothing, these disbelievers are deaf and blind to the truth.
(وَلَوْ كَانُوا لَا يُبْصِرُونَ) – The implied meaning is: even if a person is physically blind but possesses inner insight (basirah), they may still perceive reality. But if they also lack inner insight, then what will they ever be able to see?