(Only those can accept) believe and obey (who hear) who give their assent; it is also said: those who comprehend admonition. (As for the dead) the dead of the Battle Badr, Uhud, and the Battle of the Confederates; it is also said that this means: the dead of heart, (Allah will raise them up) after death; (then unto Him they will be returned) in the place of mustering and He will reward them for their works.