Word by Word Analysis

وَنُقَلِّبُ أَفْـِٔدَتَهُمْ وَأَبْصَـٰرَهُمْ كَمَا لَمْ يُؤْمِنُوا۟ بِهِۦٓ أَوَّلَ مَرَّةٍ وَنَذَرُهُمْ فِى طُغْيَـٰنِهِمْ يَعْمَهُونَ 110

And We will turn away their hearts and their eyes just as they refused to believe in it [i.e., the revelation] the first time. And We will leave them in their transgression, wandering blindly.