YasmaAAu ayati Allahi tutla AAalayhi thumma yusirru mustakbiran kaan lam yasmaAAha fabashshirhu (surah Jathiyah: 8)

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

(45:8) who hears Allah's Signs being rehearsed to him, and yet persists in his pride, as though he had not heard it. *9 Announce to him, then, the tidings of a grievous chastisement.

Yasma`u Aayaatil laahi tutlaa `alaihi summa yusirru mustakbiran ka-al lam yasma`haa fabashshirhu bi`azaabin aleem

*9) In other words, there is a marked difference between the person who listens to Allah's Revelations sincerely with an open mind and ponders over them seriously and the person who listens to them resolved that he would deny them, and then persists in the resolve already made without any serious thought. If the first person dces not believe in the Revelations immediately, it does not mean that he wants to remain an unbeliever, but because he wants to have greater satisfaction. Therefore, even if he is taking time to believe, it is just possible that another Revelation might enter his heart and he might believe sincerely with full satisfaction. As for the other person, he would never believe in any Revelation whatever, for he has already locked his heart up to every Revelation of Allah. In this state such people generally arc involved as arc characterised by the following three qualities: (1) They arc liars; therefore, the truth does not appeal to them; (2) they are wrongdoers; therefore, it is very hard for them to believe in a teaching or guidance that may impose moral restrictions on them; and (3) they arc involved in the conceit that they know everything, and that none can teach them anything; therefore, they do not regard as worthy of attention and consideration Allah's Revelations that are recited to them, and it is all the same for them whether they listen to there or not.