Translation:

22. Nor are alike those that are living and those that are dead. Allah can make any that He wills to hear; but thou canst not make those to hear who are (buried) in graves.

Notes (Tafseer)

3905. The final contrast is between the Living and the Dead; those whose future has in it the promise of growth and fulfilment, and those who are inert and on the road to perish. With Allah everything is possible: He can give Life to the Dead. But the human Teacher should not expect that people who are (spiritually) dead and buried will by any chance hear his call.