Allah said to His Messenger,
قل
say,
O Muhammad, to those rebellious liars,
أرأيتم إن أخذ الله سمعكم وأبصاركم
Tell me, if Allah took away your hearing and your sight.
just as He gave these senses to you.
In another Ayah, Allah said;
هو الذى أنشٲكم وجعل لكم السمع واﻻبصر
It is He Who has created you, and endowed you with hearing, seeing. (67:23)
The Ayah above might also mean that Allah will not allow the disbelievers to benefit from these senses in religious terms. This is why He said next,
وختم على قلوبكم
and sealed up your hearts,.
He also said in other Ayat,
أمن يملك السمع واﻻبصر
Or who owns hearing and sight! (10:31)
and,
واعلموا أن الله يحول بين المرء وقلبه
And know that Allah comes in between a person and his heart.
Allah said;
من إله غير الله يٲتيكم به
Is there a god other than Allah who could restore them to you!
Meaning, is there anyone except Allah who is able to give you back these senses if Allah took them from you! Only Allah is able to do so, and this is why He said here,
انظر كيف نصرف اﻻيات
See how variously We explain the Ayat,
and make them plain and clear, testifying to Allah's Oneness in lordship and that those worshipped besides Him are all false and unworthy.
ثم هم يصدفون
yet they turn aside.
After this explanation, they still turn away from the truth and hinder people from following it.
Allah's statement,