Question

And We had certainly established them in such as We have not established you, and We made for them hearing and vision and hearts [i.e., intellect]. But their hearing and vision and hearts availed them not from anything [of the punishment] when they were [continually] rejecting the signs of Allāh; and they were enveloped by what they used to ridicule. al-Ahqaf Part 26

Accepted Answer

وَلَقَدْ مَكَّنَّٰهُمْ فِيمَآ إِن مَّكَّنَّٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًا وَأَبْصَٰرًا وَأَفْـِٔدَةً فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ 26

Translation	And We had certainly established them in such as We have not established you, and We made for them hearing and vision and hearts [i.e., intellect]. But their hearing and vision and hearts availed them not from anything [of the punishment] when they were [continually] rejecting the signs of Allāh; and they were enveloped by what they used to ridicule.
Ayah	وَلَقَدْ مَكَّنَّٰهُمْ فِيمَآ إِن مَّكَّنَّٰكُمْ فِيهِ وَجَعَلْنَا لَهُمْ سَمْعًا وَأَبْصَٰرًا وَأَفْـِٔدَةً فَمَآ أَغْنَىٰ عَنْهُمْ سَمْعُهُمْ وَلَآ أَبْصَٰرُهُمْ وَلَآ أَفْـِٔدَتُهُم مِّن شَىْءٍ إِذْ كَانُوا۟ يَجْحَدُونَ بِـَٔايَٰتِ ٱللَّهِ وَحَاقَ بِهِم مَّا كَانُوا۟ بِهِۦ يَسْتَهْزِءُونَ
Sorh	al-Ahqaf
AyahN	26
Part	Part 26

Established Hearing Vision Hearts وَلَآ كَانُوا۟ Made I.E