‘Not equal are the blind and the seeing, Nor are the darknesses and the light, Nor are the shade and the heat, And not equal are the living and the dead. Indeed, Allāh causes to hear whom He wills, but you cannot make hear those in the graves. You, [O Muhammad [ﷺ]], are not but a warner.’
This type of acquaintance is more specific than its general form of deliverance [of the message] and its evidences. For such general deliverance has occurred [for the disbelievers], and with it the case is raised against them [for their rejection of it]. However, that is merely deliverance to their ears, and this [level] relates to the delivery [of the message] to the heart. For truly, speech is derived from words and meaning. It possesses a certain relation to the ears and hearts [of man] and an attachment to both. As for simply hearing discourse itself, this is fulfilled by the ears alone. Hearing the true meaning [of that speech] and all that it entails is managed only by the heart. For He the Exalted has negated that the disbelievers should ever understand the true meanings [of His words] and all that it stipulates, which is the job of their hearts. He confirms their acquaintance with His words with their ears in His saying:
‘No mention comes to them anew from their Lord except that they listen to it while they are at play.’ [Al-Anbiyāʾ, 21:2]
This hearing holds no benefit for the individual except by raising a case against them, or facilitating their access to the evidence that has been raised.
As for the intent behind what has been heard, its true benefit, and what is being requested in actuality, such matters can never coincide with a heart so full of nonsensical desires, complete oblivion, in a perpetual state of objection.
Rather, such a person hears [the message] but leaves saying:
‘“What did he (Muḥammad) say just now?”, (out of mockery, or out of ignorance and lack of comprehension). They are the ones over whose hearts Allāh has sealed (making them devoid of comprehension and sincerity).’