Word by Word Analysis

وَلَقَدْ مَكَّنَّـٰهُمْ فِيمَآ إِن مَّكَّنَّـٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًا وَأَبْصَـٰرًا وَأَفْـِٔدَةً فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَـٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَـٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ 26

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