Who will yield to the whisper? It is those who listen to it. There is a difference between the two words (hearing) and (listening). Listening refers to paying attention and following up. Ears don’t have lids that close like eyes do, this is why they encompass all sounds. The words (inclining towards) indicate a kind of listening attentively. Who will listen and incline towards what they are saying? It is the hearts that Allah (swt) has turned away. Because a heart is ill if it inclines towards whispers and obey these vengeful and jealous enemies.

( وَلِتَصْغَىٰ إِلَيْهِ أَفْئِدَةُ الَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ) (And [it is] so the hearts of those who disbelieve in the Hereafter will incline toward it): A question is raised: Why does Allah (swt) say: (who disbelieve in the Hereafter ) instead of saying: who disbelieve in Allah (swt)? The answer is: Because believing in the Hereafter is one of the most important parts of believing in Allah (swt), which affects positively on this worldly life. As a matter of fact, if there was no Afterlife, then it would have been a disaster. Allah (swt) always emphasizes on believing in the Hereafter, as it entails that those who do unjust cannot escape from the injustice they have inflicted, neither can the thief, and all humans will be accounted for their actions. We were not created senselessly, nor are we in a jungle where the strong eats the weak, and the rich eats the poor. Allah (swt) will righteously revenge for those who suffered injustice, and the unjust will be punished, for Allah (swt) is The Just. The scene has two parts, and it can only be seen by looking at this worldly life along with the Hereafter. Thus, today is work without account, and tomorrow is account without work.

(وَلِتَصْغَىٰ إِلَيْهِ أَفْئِدَةُ الَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ وَلِيَرْضَوْهُ وَلِيَقْتَرِفُوا مَا هُم مُّقْتَرِفُونَ) ) And [it is] so the hearts of those who disbelieve in the Hereafter will incline toward it and that they will be satisfied with it and that they will commit that which they are committing(: Nowadays Psychologists refer to these three sentences as: perception, conscience, and tendency. Perception is: (will incline toward it), conscience: (will be satisfied with it), and tendency: (will commit). These concepts which are known in psychology are already mentioned in the Quran. The meaning of this verse: The hearts of those who do not believe in the Hereafter will listen to it, they will accept what they hear, and they will commit what they commit based on this hidden inspiration amongst themselves. In fact, after acceptance comes committing and acting upon it.