Word by Word Analysis

فَإِنَّكَ لَا تُسْمِعُ ٱلْمَوْتَىٰ وَلَا تُسْمِعُ ٱلصُّمَّ ٱلدُّعَآءَ إِذَا وَلَّوْا۟ مُدْبِرِينَ 52

So indeed, you will not make the dead hear, nor will you make the deaf hear the call when they turn their backs, retreating.