Reciting the Ayah,
﴿خَتَمَ اللَّهُ عَلَى قُلُوبِهِمْ
وَعَلَى سَمْعِهِمْ﴾
(Allah has set a seal on their hearts and on their hearing), then pausing, then
continuing with,
﴿وَعَلَى أَبْصَـرِهِمْ غِشَـوَةٌ﴾
(And on their eyes there is a Ghishawah (covering)) is accurate, for the stamp is
placed on the heart and the hearing while the Ghishawah, the covering, is appropriately
placed on the eyes. In his Tafsir, As-Suddi said that Ibn `Abbas and Ibn Mas`ud
said about Allah's statement,
﴿خَتَمَ اللَّهُ عَلَى قُلُوبِهِمْ
وَعَلَى سَمْعِهِمْ﴾
(Allah has set a seal on their hearts and on their hearing), "So that they neither
understand nor hear. Allah also said that He placed a covering on their sight, meaning
eyes, and so, they do not see.''