46:26
وَلَقَدْ مَكَّنَّٰهُمْ فِيمَآ إِن مَّكَّنَّٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًۭا وَأَبْصَٰرًۭا وَأَفْـِٔدَةًۭ فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ
And We had certainly established them in such as We have not established you, and We made for them hearing and vision and hearts. But their hearing and vision and hearts availed them not from anything [of the punishment] when they were [continually] rejecting the signs of Allah; and they were enveloped by what they used to ridicule.
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
وَجَعَلْنَا لَهُمْ سَمْعاً وَأَبْصَـراً وَأَفْئِدَةً فَمَآ أَغْنَى عَنْهُمْ سَمْعُهُمْ وَلاَ أَبْصَـرُهُمْ وَلاَ أَفْئِدَتُهُمْ مِّن شَىْءٍ إِذْ كَانُواْ يَجْحَدُونَ بِـَايَـتِ اللَّهِ وَحَاقَ بِهم مَّا كَانُواْ بِهِ يَسْتَهْزِءُونَ
(We also gave them hearing, vision, and hearts. But their hearing, vision, and hearts availed them nothing when they used to deny Allah's signs, and they were completely encircled by that which they used to ridicule!) meaning, they were encircled by the torment and exemplary punishment that they denied and whose occurrence they doubted. This means, you listeners must beware of being like them lest a punishment similar to theirs strikes you in this life and the Hereafter. Allah then says,
وَلَقَدْ أَهْلَكْنَا مَا حَوْلَكُمْ مِّنَ الْقُرَى
(And indeed We have destroyed towns round about you, ) This is addressed to the people of Makkah. Allah destroyed the nations who disbelieved in the Messengers who lived around Makkah, such as `Ad who were at Al-Ahqaf in Hadramawt near Yemen, Thamud whose dwellings were between Makkah and Ash-Sham (Greater Syria), Saba' who were in Yemen, the people of Madyan who were on the route and passage to Ghazzah (Western Palestine), and the people of Lut who dwelt by the lake (the Dead Sea) which they used to pass by (on the way to Jordan) as well. Allah then says,
وَصَرَّفْنَا الاٌّيَـتِ
(and We have shown (them) the signs in various ways) meaning, `We explained and clarified them.'