ومنهم من يستمع إليك وجعلنا على قلوبهم أكنة أن يفقهوه
And of them there are some who listen to you; but We have set veils on their hearts, so they understand it not,
means, they come to you, (O Muhammad ), so that they hear you recite the Qur'an, but its recitation does not benefit them, because Allah has set veils on their hearts, and so they do not understand the Qur'an,
وفي آذانهم وقرا
and (set) deafness in their ears;
that prevents them from hearing what benefits them.
In another Ayah, Allah said;
ومثل الذين كفروا كمثل الذى ينعق بما ﻻ يسمع إﻻ دعاء وندآء
And the example of those who disbelieve, is as that of him who shouts at one who hears nothing but calls and cries. (2:171)
Allah said next,
وإن يروا كل آية ﻻ يومنوا بها
if they see every one of the Ayat they will not believe therein;
meaning, they will not believe in any of the Ayat, proofs, clear evidences and signs they witness because they do not have sound comprehension or fair judgment.
In another Ayah, Allah said,
ولو علم الله فيهم خيرا ﻻسمعهم
Had Allah known of any good in them, He would indeed have made them listen. (8:23)
Allah said,
حتى إذا جاووك يجادلونك
to the point that when they come to you to argue with you...
using falsehood against truth,
يقول الذين كفروا إن هذآ إﻻ أساطير اﻻولين
those who disbelieve say: "These are nothing but tales of the men of old.''
The disbelievers say, what you (O Muhammad) brought us was taken from the books of those who were before us, meaning plagiarized,