as-Samīʿ is interpreted in two ways:
1. Samʿ is used in the sense of hearing iman (faith) with the qalb (the heart); as in the following verses:
They were not able to hear (i.e., they did not have the capacity to hear iman with their hearts). (Hūd 11:20)
They had no power to hear (i.e., to hear iman with their hearts). (al-Kahf 18:101)
2. Samʿ is used in the sense of hearing with the ears; as in the following verses:
For that reason, We made him samīʿ (i.e., one who hears with his ears) and baṣīr (one who sees). (al-Insān 76:2)
Indeed, we heard a caller calling to iman (faith)—that is, we heard (with our ears) that Prophet calling. (Āl ʿImrān 3:193)