The Holy Qur’an says elsewhere that disbelievers are deaf...
The Holy Qur’an says elsewhere that disbelievers are deaf, dumb, and blind unable to comprehend Divine Word since they do not make use of their intellect. Those who turn away from God Almighty turn toward nature, and are wholly preoccupied with mundane affairs and the pleasures of the flesh are actually unable to hear the Truth. Such people may not endure to hear Qur’anic Verses being recited.
Indeed, we are working [on our way].” The Arabic word akinna is the plural form of kinan which indicates a piece of fabric in which something is wrapped up. The word waqr indicates deafness.[^3] Disbelievers rigorously took a fivefold stance against the Messenger of God (S) and the Holy Qur’an: Turning away and keeping distance against them: (“But most of them turn away, so they hear not [the Qur’an],” [^4] ).
Unpreparedness for acknowledging the Truth: (“Our hearts are wrapped up in coverings from that to which you invite us”). Failing to listen to the Messages: (“In our ears is deafness”). Making mention of impediments, namely the covering of self-conceit, worshipping mammon, and the like. Persisting obdurately in their error (“Indeed, we are working [on our way]”).
God Almighty bestows His Bounties upon man and sends down His Revelation springing from His Fountainhead of Mercy, but disbelievers are obdurate and turn away from Truth. If the audience be not prepared, neither Divine Revelation and Mercy nor Scriptures nor its glad tidings and warnings shall be of no avail, since obduracy and bias cast their veils onto their hearts.
It is in this vein that the blessed Verse says that when disbelievers noticed that they had sunk into shadows as if they failed to hear Qur’anic Verses, they said that their hearts had been wrapped up in natural covering and they were deaf such that they were unable to hear Qur’anic Verses.
In other words, they said that there had been a veil of ignorance and arrogance between them and God Almighty such that the Messenger of God (S) could not expect them to turn to Qur’anic Verses and each of the parties was supposed to be preoccupied with their own affairs.