Tafsir of Al-A'raf 7:179

{Many of the jinn and mankind} They are those whose hearts have been sealed, those whom Allah knew would receive no divine grace (luṭf). He made them—in their failure to apply their minds to knowing the truth, their failure to look with their eyes at what Allah created with a view to reflection, and their failure to listen to the verses of Allah recited to them with a view to contemplation—as if they lacked the understanding of hearts, the sight of eyes, and the hearing of ears.

He made them—due to their deep-rootedness in disbelief, the intensity of their stubbornness in it, and the fact that nothing proceeds from them but the deeds of the people of the Fire—as if they were created for the Fire. This indicates their immersion in the causes [of punishment] and their firm establishment in that which qualifies them for entry into the Fire. From this is the letter of Umar (may Allah be pleased with him) to Khalid ibn al-Walīd: "It has reached me that the people of al-Shām have prepared for you a dulūk (a type of food) kneaded with wine, and I think you, O family of al-Mughīra, are the 'offspring' (dharʾ) of the Fire." It is said of one who is deeply rooted in certain matters: "So-and-so was created for nothing but such-and-such."

The intent is to describe the state of the Jews regarding the gravity of what they undertook in belying the Messenger of Allah (peace be upon him), despite their knowledge that he is the promised Prophet, and that they are among the "many" from whom faith is hardly attainable, as if they were created for the Fire.

{They are like livestock} In their lack of understanding, lack of looking for reflection, and lack of listening for contemplation.

{Rather, they are more astray} Than livestock, regarding understanding, reflection, and contemplation.

{It is they who are the heedless} Those who are complete in their heedlessness. It is said: Livestock perceive their benefits and harms and adhere to some of what they perceive, whereas these [people]—most of them know they are being obstinate, yet they proceed toward the Fire.

{And to Allah belong the best names, so invoke Him by them. And leave those who deviate concerning His names. They will be recompensed for what they have been doing.}