Tafsir

For added emphasis on the same subject, it was said in the second verse (21): وَلَا تَكُونُوا كَالَّذِينَ قَالُوا سَمِعْنَا وَهُمْ لَا يَسْمَعُونَ ﴿21﴾ (and do not be like those who say, "we have heard" while they do not listen). Meant here are common disbelievers who claim to be listening but make no such claim about believing. Also meant here are the hypocrites who go beyond the elementary listening which they already do. In fact, they also claim to understand what that they listen to and to believe in it as well. But, the truth of the matter is that they both remain deprived of genuine deliberation and correct understanding. Therefore, their listening falls under the category of not listening. So, Muslims have been forbidden from becoming like them.