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Implying that this denial of God's power to resurrect the dead (mentioned in exactly the same phrasing in verse {49} of this surah) is equivalent to a denial of His almightiness and, hence, of His Being - all of which is characterized by the words "blind and deaf and dumb" in the preceding verse.
This phrase is repeated from xvii. 49. The reminiscence rounds off the argument. After certain moral precepts to which Faith was linked, we have had a discussion of Unfaith. Its various motives have been analysed, and its penalties have been allegorically shadowed forth. After this, the example of Pharaoh is held as a type of Unfaith in the next section, and the Sura closed with an exhortation to faith and a declaration of the glory of Allah.