In the last verse: إِن تَدْعُوهُمْ لَا يَسْمَعُوا دُعَاءَكُمْ وَلَوْ سَمِعُوا مَا اسْتَجَابُوا لَكُمْ (If you call them, they do not hear your call, and even if they were to hear, they would not respond to you. - 35:14). To explain, it can be said that if you call those idols or some prophets or angels you take as god and worship them asking them to help you in distress, they will, first of all, be unable to listen to you because idols do not have the ability to listen. Though, prophets and angels have this ability, yet they are not present everywhere nor do they hear that which is said by everybody. Further on, it was said that, should they, as a matter of supposition, be able to listen, as in the case of angels and prophets, still, they would not fulfill your request, because they themselves have no control over it, and cannot intercede with Allah on behalf of anyone without His permission.
In the last verse: إِن تَدْعُوهُمْ لَا يَسْمَعُوا دُعَاءَكُمْ وَلَوْ سَمِعُوا مَا اسْتَجَابُوا لَكُمْ (If you call them, they do not hear your call, and even if they were to hear, they would not respond to you. - 35:14). To explain, it can be said that if you call those idols or some prophets or angels you take as god and worship them asking them to help you in distress, they will, first of all, be unable to listen to you because idols do not have the ability to listen. Though, prophets and angels have this ability, yet they are not present everywhere nor do they hear that which is said by everybody. Further on, it was said that, should they, as a matter of supposition, be able to listen, as in the case of angels and prophets, still, they would not fulfill your request, because they themselves have no control over it, and cannot intercede with Allah on behalf of anyone without His permission.
The issue of the ability of the dead to hear سماع الموتی sama`-ulmawta) has appeared earlier. The present verse neither confirms nor rejects it. Arguments and proofs relating to this issue are different. They have already been mentioned in details under the commentary on Surah Ar-Rum [ 30] (Ma` ariful-Qur an, Volume VI).