وَقَالُوا۟ قُلُوبُنَا فِىٓ أَكِنَّةٍۢ مِّمَّا تَدْعُونَآ إِلَيْهِ وَفِىٓ ءَاذَانِنَا وَقْرٌۭ وَمِنۢ بَيْنِنَا وَبَيْنِكَ حِجَابٌۭ فَٱعْمَلْ إِنَّنَا عَٰمِلُونَ
And they say, "Our hearts are within coverings from that to which you invite us, and in our ears is deafness, and between us and you is a partition, so work; indeed, we are working."
Translation · Saheeh International
Ibn Kathīr (abridged)
Which was revealed in Makkah
بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ
In the Name of Allah, the Most Gracious, the Most Merciful.
Description of the Qur'an, and what Those Who turn away from it say.
حـم - تَنزِيلٌ مِّنَ الرَّحْمَنِ الرَّحِيمِ
(Ha Mim. A revelation from the Most Gracious, the Most Merciful.) means, the Qur'an is revealed from the Most Gracious, Most Merciful. This is like the Ayat:
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