Surah Fatir 35:22

وَمَا يَسْتَوِى ٱلْأَحْيَآءُ وَلَا ٱلْأَمْوَٰتُ ۚ إِنَّ ٱللَّهَ يُسْمِعُ مَن يَشَآءُ ۖ وَمَآ أَنتَ بِمُسْمِعٍ مَّن فِى ٱلْقُبُورِ

And not equal are the living and the dead. Indeed, Allāh causes to hear whom He wills, but you cannot make hear those in the graves.

Translation: Saheeh International

Tafsir

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. …

Excerpt from Tafsir al-Jalalayn, commentary on 35:22, via Quran.com. The reader has the full commentary and 9 more tafsirs.