Word by Word Analysis

وَمَا يَسْتَوِى ٱلْأَحْيَآءُ وَلَا ٱلْأَمْوَٰتُ ۚ إِنَّ ٱللَّهَ يُسْمِعُ مَن يَشَآءُ ۖ وَمَآ أَنتَ بِمُسْمِعٍ مَّن فِى ٱلْقُبُورِ 22

And not equal are the living and the dead. Indeed, Allāh causes to hear whom He wills, but you cannot make hear those in the graves.