What is the interpretation of the verse, "Nor can you make those in graves hear"?

The statement of Allah Almighty: "And not equal are the living and the dead. Indeed, Allah causes to hear whom He wills, but you cannot make hear those in the graves," is a confirmation to the Messenger of Allah, peace and blessings be upon him, that those invited to Islam do not hear, likening them to the dead. Al-Qurtubi interpreted the verse to mean "the disbelievers whose hearts disbelief has deadened, meaning, just as you cannot make the dead hear, so too you cannot make hear those whose hearts are dead." Scholars have differed on the issue of whether the dead hear the speech of the living.