٣٥ : ٢٢
وَمَا يَسۡتَوِي ٱلۡأَحۡيَآءُ وَلَا ٱلۡأَمۡوَٰتُۚ إِنَّ ٱللَّهَ يُسۡمِعُ مَن يَشَآءُۖ وَمَآ أَنتَ بِمُسۡمِعٖ مَّن فِي ٱلۡقُبُورِ
Nor are the living and the dead equal. Allah makes to hear whom He wills, but you cannot make to hear those who are in the graves.
شرح ومعانٍ · ١
- It refers to believers and disbelievers.