Aisha concerning ibn Umar:
Sahih al-Bukhari 3978, 3979
Narrated Hisham's father:
It was mentioned before
Aisha that Ibn Umar attributed the following statement to the Prophet (ﷺ) "The dead person is punished in the grave because of the crying and lamentation Of his family." On that,
Aisha said, "But Allah's Messenger (ﷺ) said, 'The dead person is punished for his crimes and sins while his family cry over him then." She added, "And this is similar to the statement of Allah's Messenger (ﷺ) when he stood by the (edge of the) well which contained the corpses of the pagans killed at Badr, 'They hear what I say.' She added, "But he said now they know very well what I used to tell them was the truth." Aisha then recited: 'You cannot make the dead hear.' (30.52) and 'You cannot make those who are in their Graves, hear you.' (35.22) that is, when they had taken their places in the (Hell) Fire.
Cites the Quran see above. The tafsir ibn Abbas is not really going beyond that
(For verily thou (Muhammad) canst not make the dead to hear) you cannot make someone who is like a dead man hear, (nor canst thou make the deaf) the person who pretends to be deaf (to hear the call) your call to the Truth and guidance (when they have turned to flee) from the Truth and guidance.
Nor are the living equal with the dead nor are the believers equal with the disbelievers in relation to obedience and honour. (Lo! Allah maketh whom He will) whoever deserves it (to hear) to understand. (Thou canst not reach) you cannot make understand (those who are in the graves) those who are as if dead and buried in the graves.