﴿ ۞ إِنَّمَا يَسْتَجِيبُ ٱلَّذِينَ يَسْمَعُونَ ۘ وَٱلْمَوْتَىٰ يَبْعَثُهُمُ ٱللَّهُ ثُمَّ إِلَيْهِ يُرْجَعُونَ ﴾

“Only they who listen [with their hearts] can respond to a call; and as for the dead [of heart], God [alone] can raise them from the dead, whereupon unto Him they shall return.”

Only those who hear in such a way so as to understand and take heed will answer your call to faith; as for the dead that is the disbelievers — they are likened to them on account of their inability to hear — God will resurrect them in the Hereafter and then to Him they will be returned and He will requite them for their deeds.