Tafsir of An-Nahl 16:108

"Those" — meaning those described by what has been mentioned — "are the ones upon whose hearts, hearing, and vision Allah has set a seal," so they are not opened for the perception of the truth or for acquiring what leads to it. Abu Hayyan suggested that this is a reference to what they have deserved of wrath and punishment. He said: "The saying of Allah—'they preferred'—is a reference to falsehood, and 'that Allah does not guide the disbelieving people' is a reference to [divine] decree." Thus, the verse combines both matters, and that is the creed of the People of the Sunnah, so understand [this]. The discourse on "sealing" has already been presented.

"And it is they who are the heedless" — meaning they are the perfect ones in heedlessness, for there is no heedlessness greater than the heedlessness of contemplating consequences and observing interests. It is narrated from Ibn Abbas (may Allah be pleased with them both) that he said: "They are heedless of what is intended for them in the Hereafter."