Tafsir Ibn Abbas: Al-Furqaan, Ayah 44
أَمْ تَحْسَبُ أَنَّ أَكْثَرَهُمْ يَسْمَعُونَ أَوْ يَعْقِلُونَ ۚ إِنْ هُمْ إِلَّا كَٱلْأَنْعَٰمِ ۖ بَلْ هُمْ أَضَلُّ سَبِيلًا
Or do you think that most of them hear or reason? They are not except like livestock. Rather, they are [even] more astray in [their] way.
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Or do you suppose that most of them listen listening so as to understand or comprehend? what you say to them? They are but as the cattle — nay but they are further astray from the way further from these cattle upon the path of misguidance for at least they cattle yield to the person who looks after them whereas these disbelievers do not obey their Master Who is gracious to them.
Ibn Abbas Commentary
(Or deemest thou) O Muhammad (that most of them hear) the Truth (or understand) such Truth when they listen to your words? (They are) in relation to understanding the Truth (but as the cattle) which know nothing but eating and drinking; they are with regard to the Truth like this, (nay, but they are farther astray) from proof and Religion! Because the cattle have no ability to understand proofs.