Allah criticized the Children of Israel because they witnessed the tremendous signs and the Ayat of Allah, including bringing the dead back to life, yet,
﴿ثُمَّ قَسَتْ قُلُوبُكُمْ مِّن بَعْدِ ذلِكَ﴾
(Then after that your hearts were hardened).
So their hearts were like stones that never become soft. This is why Allah forbade the believers from imitating the Jews when He said,
﴿أَلَمْ يَأْنِ لِلَّذِينَ ءَامَنُواْ أَن تَخْشَعَ قُلُوبُهُمْ لِذِكْرِ اللَّهِ وَمَا نَزَلَ مِنَ الْحَقِّ وَلاَ يَكُونُواْ كَالَّذِينَ أُوتُواْ الْكِتَـبَ مِن قَبْلُ فَطَالَ عَلَيْهِمُ الاٌّمَدُ فَقَسَتْ قُلُوبُهُمْ وَكَثِيرٌ مِّنْهُمْ فَـسِقُونَ ﴾
(Has not the time come for the hearts of those who believe (in the Oneness of Allah ـ Islamic Monotheism) to be affected by Allah's Reminder (this Qur'an), and that which has been revealed of the truth, lest they become as those who received the Scripture (the Tawrah) and the Injil (Gospel)) before (i.e. Jews and Christians), and the term was prolonged for them and so their hearts were hardened And many of them were Fasiqun (the rebellious, the disobedient to Allah)) (57:16). v In his Tafsir, Al-`Awfi said that Ibn `Abbas said, "When the dead man was struck with a part of the cow, he stood up and became more alive than he ever was. He was asked, `Who killed you' He said, `My nephews killed me.' He then died again. His nephews said, after Allah took his life away, `By Allah! We did not kill him' and denied the truth while they knew it. Allah said,
﴿فَهِىَ كَالْحِجَارَةِ أَوْ أَشَدُّ قَسْوَةً﴾
(And became as stones or even worse in hardness). ''
And by the passage of time, the hearts of the Children of Israel were unlikely to accept any admonishment, even after the miracles and signs they withnessed. Their hearts became harder than stones, with no hope of ever softening. Sometimes, springs and rivers burst out of stones, some stones split and water comes out of them, even if there are no springs or rivers around them, sometimes stones fall down from mountaintops out of their fear of Allah. Muhammad bin Ishaq narrated that Ibn `Abbas said that,
﴿وَإِنَّ مِنَ الْحِجَارَةِ لَمَا يَتَفَجَّرُ مِنْهُ الأَنْهَـرُ وَإِنَّ مِنْهَا لَمَا يَشَّقَّقُ فَيَخْرُجُ مِنْهُ الْمَآءُ وَإِنَّ مِنْهَا لَمَا يَهْبِطُ مِنْ خَشْيَةِ اللَّهِ﴾
(And indeed, there are stones out of which rivers gush forth, and indeed, there are of them (stones) which split asunder so that water flows from them, and indeed, there are of them (stones) which fall down for fear of Allah), means, "Some stones are softer than your hearts, they acknowledge the truth that you are being called to,
﴿وَمَا اللَّهُ بِغَـفِلٍ عَمَّا تَعْمَلُونَ﴾
(And Allah is not unaware of what you do).''