46:26

وَلَقَدْ مَكَّنَّـٰهُمْ فِيمَآ إِن مَّكَّنَّـٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًۭا وَأَبْصَـٰرًۭا وَأَفْـِٔدَةًۭ فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَـٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَـٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ ٢٦

Saheeh International

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

Tafsir of "Ibn Kathir" (English)

Allah says,وَلَقَدْ مَكَّنَّاهُمْ فِيمَا إِن مَّكَّنَّاكُمْ فِيهِAnd indeed We had firmly established them with that wherewith We have not established you!means, `We have granted the earlier nations wealth and offspring in the worldly life. That which We granted them, we did not give you anything similar or close to it.'Furthermore,وَجَعَلْنَا لَهُمْ سَمْعًا وَأَبْصَارًا وَأَفْيِدَةًفَمَا أَغْنَى عَنْهُمْ سَمْعُهُمْ وَلَا أَبْصَارُهُمْ وَلَا أَفْيِدَتُهُم مِّن شَيْءٍإِذْ كَانُوا يَجْحَدُونَ بِأيَاتِ اللَّهِ وَحَاقَ بِهِم مَّا كَانُوا بِهِ يَسْتَهْزِوُونWe also gave them hearing, vision, and hearts. But their hearing, vision, and hearts availed them nothing when they used to deny Allah's signs, and they were completely encircled by that which they used to ridicule!meaning, they were encircled by the torment and exemplary punishment that they denied and whose occurrence they doubted.This means, you listeners must beware of being like them lest a punishment similar to theirs strikes you in this life and the Hereafter.Allah then says

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