﴿ وَمَا يَسْتَوِى ٱلْأَحْيَآءُ وَلَا ٱلْأَمْوَٰتُ ۚ إِنَّ ٱللَّهَ يُسْمِعُ مَن يَشَآءُ ۖ وَمَآ أَنتَ بِمُسْمِعٍۢ مَّن فِى ٱلْقُبُورِ ﴾

“and neither are equal the living and the dead [of heart]. Behold, [O Muhammad,] God can make hear whomever He wills, whereas thou canst not make hear such as are [dead of heart like the dead] in their graves:”

Please check ayah 35:26 for complete tafsir.