مَا يَسْتَوِي الْأَحْيَاءُ وَلَا الْأَمْوَاتُ إِنَّ اللَّهَ يُسْمِعُ مَنْ يَشَاءُ وَمَا أَنْتَ بِمُسْمِعٍ مَنْ فِي الْقُبُورِ ﴿۲۲﴾ إِنْ أَنْتَ إِلَّا نَذِيرٌ ﴿۲۳﴾ إِنَّا أَرْسَلْنَاكَ بِالْحَقِّ بَشِيرًا وَنَذِيرًا وَإِنْ مِنْ أُمَّةٍ إِلَّا خَلَا فِيهَا نَذِيرٌ ﴿۲۴﴾ وَإِنْ يُكَذِّبُوكَ فَقَدْ كَذَّبَ الَّذِينَ مِنْ قَبْلِهِمْ جَاءَتْهُمْ رُسُلُهُمْ بِالْبَيِّنَاتِ وَبِالزُّبُرِ وَبِالْكِتَابِ الْمُنِيرِ ﴿۲۵﴾

﴾22﴿ And the living and the dead are not equal. Indeed, Allah makes whom He wills hear, but you cannot make those in the graves hear
﴾23﴿ In anta illaa nazeer
﴾24﴿ Innaa arsalnaaka bil haqqi basheeranw wa nazeeraa; wa im min ummatin illaa khalaa feehaa nazeer
﴾25﴿ Wa iny yukazzibooka faqad kazzabal lazeena min qablihim jaaa'at hum Rusuluhum bilbaiyinaati wa biz Zuburi wa bil Kitaabil Muneer

﴾22﴿ And the living and the dead are not equal. Indeed, Allah makes whom He wills hear, but you cannot make those in the graves hear
﴾23﴿ You are nothing but a warner
﴾24﴿ Indeed, We have sent you with the truth as a bearer of glad tidings and a warner, and there has never been a nation except that a warner has passed among them
﴾25﴿ And if they call you a liar, then surely those before them also called (their prophets) liars. Their messengers came to them with clear proofs, admonitions, and enlightening scriptures

[22] This is the fourth example: the monotheists (those who fear Allah the Exalted) are like the living, whose faculties and senses are active (hearing, seeing, understanding), while the obstinate polytheists are like the dead, whose faculties and senses have become inactive—that is, a dead person neither hears, nor sees, nor understands.
Thus, such a stubborn polytheist is also (بُكْمٌ عُمْيٌ) (mute and blind).
"إِنَّ اللَّهَ يُسْمِعُ مَنْ يَشَاءُ وَمَا أَنْتَ بِمُسْمِعٍ مَنْ فِي الْقُبُورِ" is the fifth example, along with a consolation for the Messenger of Allah (May Allah bless him and give him peace), and it is related to "إِنَّمَا تُنذِرُ" (You only warn).
The meaning and conclusion of this example is that those hostile disbelievers are like bodies buried in graves, devoid of spirit—they do not hear, see, or understand the affairs of the world.
Similarly, these disbelievers neither hear nor understand; you cannot make them hear. Rather, hearing is within the power of Allah the Exalted.
This verse also proves that the dead do not hear the speech of the living, nor do they recognize them.
Its detailed explanation is mentioned in the tafsir of Surah Ar-Rum.
Note: "مَنْ فِي الْقُبُورِ" refers to the body that lies in the grave—it does not hear at all.
As for the soul, it is not in the grave, and life and hearing are connected to the soul.
[23] This too is a consolation: your duty is only to warn.
[24] This too is a consolation and a detailed explanation of the nature of warning.
[25] This too is a consolation, and the answer to a suppressed conditional clause, meaning: "So be patient (فَاصْبِرْ, be patient)."
"بِالْبَيِّنَاتِ" refers to miracles or clear rulings that can be understood purely through reason—these are sound rational proofs.
"وَبِالزُّبُرِ" refers to small books, meaning scrolls or words of exhortation and advice.
"وَبِالْكِتَابِ الْمُنِيرِ" refers to the major books, such as the Torah and the Gospel.
The attribution of all three to all the prophets is in a collective sense—meaning some prophets brought one of these, some brought two, and some, like Musa (peace be upon him), brought all three.