Tafsir alJalalayn Sura فاطر Ayah No. 22

nor are the living equal to the dead, the believers and the disbelievers [respectively] (the addition of the particle lā, ‘nor’, in all three instances is for emphasis). Indeed God makes to hear whomever He will, to be guided, so that such [a person] then responds to Him by embracing faith. But you cannot make those who are in the graves to hear, namely, the disbelievers — whom He has likened to the dead — [to hear] and so respond.

Tafsir al-Jalalayn, trans. Feras Hamza
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وَمَا يَسْتَوِي ٱلأَحْيَآءُ وَلاَ ٱلأَمْوَاتُ إِنَّ ٱللَّهَ يُسْمِعُ مَن يَشَآءُ وَمَآ أَنتَ بِمُسْمِعٍ مَّن فِي ٱلْقُبُورِ
٢٢
-Fâtir ( فاطر )