Wama yastawee al-ahyao wala al-amwatu inna Allaha yusmiAAu man yashao wama anta (surah Fatir: 22)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(35:22) nor are the living and the dead alike. *42 Allah makes to hear whomsoever He wishes, but you, (O Prophet), cannot cause to hear those who are in their graves. *43

Wa maa yastawil ahyaaa`u wa lal amwaat; innal laaha yusmi`u mai yashaaa`u wa maaa anta bimusi`im man fil quboor

*42) In these comparisons the present and the future of a believer and a disbeliever have been contrasted. There is a person who has closed his eyes to the realities and does not care to see as to what truth the whole system of the universe and his own existence itself are pointing. There is the other person, whose eyes are open and who clearly sees that everything outside and inside himself bears evidence to the Unity of God and to man's answerability before him. There is a person, who is wandering blindly in the superstitions of ignorance and the darknesses of presumptions and speculations, and is not inclined to benefit by the light of the candle lit by the Prophet. There is the other person, whose eyes are open and who, as soon as the light spread by the Prophet appears before him, comes to realize that All the ways being followed by the polytheists and the disbelievers and the atheists lead to destruction, and the way to success is only that which has been shown by the Messenger of God. Now how can it be possible that the attitude of the two persons be the same in the world and the two may follow one and the same path together ? And how can this also be possible either that the two should meet the same end and should both end up in the dust after death ? Neither should one be punished for his wrongdoings, nor the other be rewarded for his righteous conduct. The sentence, "the cool shade and the heat of the sun are not alike", points to the same fate. The one will be provided shelter tinder the shade of Allah's mercy and the other will bum in the fire of Hell. Thus, the notions that the two will ultimately meet the same end is utterly false. In the end, the believer has been likened to the living and the stubborn disbeliever to the dead. That is, the believer is he whose feeling, understanding and perception are alive and whose conscience is making him aware of the distinction between the good and the evil every moment. Contrary to this, the person who has been, wholly lost in the prejudices of disbelief is even worse than the blind person who is wandering about in darkness. Nay, he is like a dead person who has no sense or feeling left in him.
*43) That is, "As for the powers of Allah, they are unlimited. He can even make the stones to hear. But it is not within the power of the Messenger to make those people to listen to him whose consciences have become dead and whose ears deaf to every call to the truth. He can only make those people to hear him, who are inclined to listen to every reasonable thing. "