Surah Al-Ahqaf 46:26

وَلَقَدْ مَكَّنَّـٰهُمْ فِيمَآ إِن مَّكَّنَّـٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًا وَأَبْصَـٰرًا وَأَفْـِٔدَةً فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَـٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَـٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ

And We had certainly established them in such as We have not established you, and We made for them hearing and vision and hearts [i.e., intellect]. But their hearing and vision and hearts availed them not from anything [of the punishment] when they were [continually] rejecting the signs of Allāh; and they were enveloped by what they used to ridicule.

Translation: Saheeh International

Tafsir

And verily We had empowered them in ways in which We have not in is either for negation or extra empowered you O people of Mecca in the way of strength and means and We had vested them with ears and eyes and hearts. …

Excerpt from Tafsir al-Jalalayn, commentary on 46:26, via Quran.com. The reader has the full commentary and 9 more tafsirs.