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.''