Tafseer Ibn Kathir of AN NAML [80]

إِنَّكَ لَا تُسْمِعُ الْمَوْتَى وَلَا تُسْمِعُ الصُّمَّ الدُّعَاء إِذَا وَلَّوْا مُدْبِرِينَ

Indeed, you will not make the dead hear, nor will you make the deaf hear the call when they have turned their backs retreating.