Word by Word Analysis

إِنَّكَ لَا تُسْمِعُ ٱلْمَوْتَىٰ وَلَا تُسْمِعُ ٱلصُّمَّ ٱلدُّعَآءَ إِذَا وَلَّوْا۟ مُدْبِرِينَ 80

Indeed, you will not make the dead hear, nor will you make the deaf hear the call when they have turned their backs retreating.