Tafsir of Fatir 35:14

(If you call upon them, they do not hear your supplication): This is an initiation [of a statement] that confirms what preceded it, uncovering the clear reality of those they call upon, namely that they are inanimate objects not possessing the nature of hearing. This is if the address is directed toward the worshippers of idols. It is also possible that it is addressed to those who worship idols, angels, ‘Isa (Jesus), and other favored beings. In that case, the absence of hearing is either because the object of worship is not of the nature to hear, like idols, or because he is occupied with a major preoccupation and is far removed from the worshipper, like ‘Isa, peace be upon him. This has been narrated from al-Balkhi. Or, it is because Allah, the Exalted, has preserved [the saints'] hearing from receiving such a supplication, due to its extreme ugliness and weight upon the hearing of one who is in a state of absolute servitude to Allah, the Sublime. Therefore, it does not follow that the angels, peace be upon them, hear [the prayers of the creation] while they are in heaven, as has been mentioned in some traditions regarding the believers’ supplication to their Lord. As for placing those with holy souls in the same category as the angels, peace be upon them, regarding the aspect of hearing while they are in the abodes of their bliss, I have reservations. Indeed, even regarding the hearing of the angels—while they are in heaven—and those with holy souls—while they are in the abodes of their bliss—of the call of one who calls upon them without believing in their divinity, I also have reservations, for I have not found a textual proof for that. While reason permits it, mere possibility is not sufficient to establish it as a fact.

(And even if they heard) by way of assumption and supposition, (they would not respond to you): Because they were not granted the power of speech, and hearing does not necessitate [the ability to speak]. Thus, the "response" refers to a response by speech. It is also permissible that it refers to a response by action; meaning, even if they heard you, they would not benefit you, due to their total inability to perform actions. This is if those being called upon are idols. However, if they are the angels, peace be upon them, or those like them from the favored ones, the absence of a verbal response is because their being called upon is based on the false claim that they are gods, while they are entirely removed from divinity—so how would they respond to one who attributes such a thing to them? There is, in that [supplication], the degree of calumny that there is. The absence of a physical response may also be for this reason, or it may be because benefiting the one who calls upon them is not among their duties. It has also been said that they view such a thing as a deficiency in their servitude and submission to Allah, the Exalted.

It is possible that this is also an explanation for the first [point], so reflect upon it. (And on the Day of Resurrection, they will deny your partnership):—that is, in addition to not responding to you if you call them. "Partnership" (shirk) is a verbal noun added to the agent; meaning, on the Day of Resurrection, they will disavow your ascribing them as partners and your worshipping them. This occurs when Allah, the Exalted, empowers the idols to speak, so they say to them, "It was not us you were worshipping." Or, their state may manifest [the truth] like the appearance of a village fire by night, pointing to that which confirms it, and the language of the state is more eloquent than the language of speech. Of this category is the statement of Dhu al-Rumma: "I stood upon the dwelling of Mayya, which speaks to me, its traces address me, and I address it; and I watered it until, from what I poured into it, its stones and playgrounds almost spoke to me." If the ones being called upon are the angels and those like them, the matter of speech is clear. Allah, the Exalted, has recounted the speech of the angels to the polytheists in the previous chapter, in His saying: (And on the Day when We gather them all, then We say to the angels, "Did these worship you?" They will say, "Exalted are You! You are our Protector, not them. Rather, they used to worship the jinn; most of them were believers in them.")

(And none informs you like the One who is All-Aware): Meaning, no informant will inform you of the matter like one who is All-Aware, who informs you of it. He means Himself, the Exalted, as narrated from Qatada and others, for He, the Exalted, is the All-Aware of the essence of affairs. This is an address to the Prophet, peace be upon him. It is also possible that it is not restricted, meaning: no informant will inform you, O listener, whoever you may be, who is like the All-Aware—the Knower from whom no hidden thing is concealed in the earth or in the heaven. The intent is to verify what He, the Exalted, has informed [us] of regarding the state of their gods and to negate the divinity that they claim for them.

Ibn Atiyya said: "It is possible that this is a continuation of the mention of the idols, as if it were said: 'And no informant informs you like the One who informs you about Himself.' And they [the idols] have informed about themselves that they are not gods." In that [interpretation], there is a degree of remoteness.