إِنْ تَدْعُوهُمْ لَا يَسْمَعُوا دُعَاءَكُمْ وَلَوْ سَمِعُوا مَا اسْتَجَابُوا لَكُمْ وَيَوْمَ الْقِيَامَةِ يَكْفُرُونَ بِشِرْكِكُمْ وَلَا يُنَبِّئُكَ مِثْلُ خَبِيرٍ ﴿۱۴﴾ يَا أَيُّهَا النَّاسُ أَنْتُمُ الْفُقَرَاءُ إِلَى اللَّهِ وَاللَّهُ هُوَ الْغَنِيُّ الْحَمِيدُ ﴿۱۵﴾

﴾14﴿ In tad'oohum laa yasma'oo du'aaa'akum wa law sami'oo mas tajaaboo lakum; wa Yawmal Qiyaamati Yakfuroona bishirkikum; wa laa yunabbi'uka mislu khabeer
﴾15﴿ Yaaa ayyunhan naasu antumul fuqaraaa'u ilallaahi wallaahu Huwal Ghaniyyul Hameed

﴾14﴿ If you call upon them (for fulfilling your needs), they do not hear your call. And even if they were to hear, they could not fulfill your needs. And on the Day of Judgment, they will deny your association of them (with Allah). And none can inform you like the All-Aware (Allah Almighty)
﴾15﴿ O people, you are all in need of Allah Almighty, while Allah Almighty is the Self-Sufficient, the Most Praiseworthy

[14] This is a refutation of associating partners with Allah in supplication, by denying knowledge and the ability to respond to prayers from any deity besides Allah.
In the tafsirs of Qurtubi, Ruh al-Ma‘ani, and other commentators, it is written that this verse includes angels, jinn, prophets, devils, and idols—all are addressed.
(They do not hear your supplication)—in Ruh al-Ma‘ani, Al-Alusi writes that idols do not hear because they are lifeless objects. As for living beings like angels and prophets, they do not hear because they are far removed from these polytheists and there are no means of communication, or because Allah protects their ears from such shirk-based and repulsive calls so that they are not saddened.
(And in Surah Al-Ahqaf, it is stated that deities who are dead do not hear, because the dead do not hear.)
Benefit: This verse is conclusive evidence on the issue that the righteous dead do not hear the voices of the polytheists—whether near or far. The phrase "your supplication" proves that the intent here is asking for needs.
Any other arguments made regarding the general hearing of the dead are not definitive—they are only speculative.
Benefit: Response here includes the ability to make supplication on behalf of someone. Meaning, even if you say to them, "Pray to Allah for me," they cannot even make that supplication.
Thus, it becomes clear that those who claim that once hearing is proven, asking them for supplication becomes permissible—such a statement is incorrect.
(Because of your shirk)—here, shirk refers to asking needs from them, which constitutes associating partners in supplication.
This denial is also mentioned in Surah Yunus (10:29) and in Surah Al-Ahqaf (46:5–6).
(Like the All-Aware)—the intended meaning of “All-Aware” here is Allah, the Exalted.
So, if someone tries to prove hearing or answering of supplication from deities besides Allah through uncertain or non-definitive means, the answer is: their claims hold no weight against the word of the One who is All-Aware. [15] From this verse up to verse 38 is the second section. In it, there are rational proofs, warnings about the Hereafter, parables, consolation for the Prophet (May Allah bless him and give him peace), detailed glad tidings, and warnings.
Within this, verse 15 contains the ninth rational proof.
(The poor)—this is mentioned in the definite form, indicating complete poverty in every aspect and in every condition—whether the person is a prophet, a saint, wealthy, poor, or otherwise.
(The Rich)—this too is mentioned in the definite form, because what is meant is complete richness, i.e., being totally free of need. Even if a person is extremely wealthy, they are still in need.
(The Praiseworthy)—this attribute is mentioned because when a human acts independently of others, they are criticized. But Allah, the Exalted, despite being completely free of need, is praised—because He bestows blessings and benefits upon His creation.