(Tell me! If Allah destroys me, and those with me, or He bestows His mercy on us - who can save the disbelievers from a painful torment) meaning, `save yourselves, for verily, there is nothing that can rescue you from Allah except repentance, turning to Him for forgiveness and returning to His religion. Your hopes that torment and exemplary punishment will strike us, will not benefit you. Whether Allah punishes us or has mercy on us, there is no escaping from Allah's punishment and painful torment that you will suffer.' Then Allah says,
قُلْ هُوَ الَّذِي أَنشَأَكُمْ وَجَعَلَ لَكُمُ السَّمْعَ وَالْأَبْصَارَ وَالْأَفْئِدَةَ ۖ قَلِيلًا مَّا تَشْكُرُونَ (Say, "He is the One who has originated you, and made for you the ears and the eyes and the hearts. How little you pay gratitude" ...67:23).
Specifying ears, eyes and Heart
Of all the human sense organs, only three are mentioned here on which depends knowledge and perception of the external world. Philosophers have identified five sources of knowledge and perception that are called 'five senses': to see, hear, smell, taste or feel something. Allah has equipped man with 'nose' to smell, with 'tongue' to taste, with 'ears' to hear and with 'eyes' to see; Allah has spread 'skin' throughout man's body to feel. But out of the five physical senses, only two have been mentioned, namely, ears and eyes, because man receives a very limited range of knowledge by smelling, tasting and feeling. Man depends for information largely on hearing and seeing. Of the two organs, his sense of hearing is mentioned first, because a careful analysis shows that most of the information gathered in human life is through hearing, not so much by seeing. The third organ mentioned specifically is the 'heart', because that is the centre of knowledge. Knowledge received through hearing and seeing depends on the human 'heart', unlike the theory of the philosophers and scientists who believe that the centre of knowledge is the human 'brain'.
Man has been granted the powers of hearing, seeing and thinking. Some individuals are so constituted that whatever they hear they follow, whatever they see they accept at face value, and whatever comes into their minds they uncritically retain. This type of person is like an animal which goes ahead with its head down, toeing a fixed line. Quite another type of person is one who investigates whatever he hears, who tries to understand more accurately whatever he sees, and who discovers the Truth by coming out of his personal shell. This second type of person is one who straightens himself up and walks on a straight path—the qualities of hearing, observation and sensitivity have been given to man so that he may recognise the truth and not be as ignorant or unaware as a blind or deaf person.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.