In Arabic the predicate (comment) of a sentence may be a single word, a phrase, or an entire sentence. When it is an entire sentence, that sentence will have its own structure and all the rules will apply to it as well. The embedded sentence must be treated as a brand new sentence with its own internal rules, grammatical positions, and so forth. It is itself an inverted nominal sentence wherein its predicate is fronted.
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Allah the Exalted has put the epilogue-sealed the wraps upon their hearts-intellectual consciousness and upon their faculty of listening - acoustic faculty.
And note, an obscuring veil hinders their faculties of observation - optical faculty.
Be mindful, a grave torment is in wait—prepared for them [on the Day of Resurrection]. [2:07]
We have encountered following two sentences (in the text they are clauses):
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Allah the Exalted has put the epilogue-sealed the wraps upon their hearts-intellectual consciousness and upon their faculty of listening - acoustic faculty.
And note, an obscuring veil hinders their faculties of observation - optical faculty.
Be mindful, a grave torment is in wait—prepared for them [on the Day of Resurrection]. [2:07]
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Be aware of such persons affiliated with the set of people (in those days Jews) who proclaim;
"We have accepted the belief in Allah the Exalted and the Last Day.";
But the position is that in truth and entailment they are certainly not the believers. [2:08]
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Irrational beliefs - a disease - psychological disorder - envy, jealousy, and malice, bias, rancour is self implanted- nurtured within their hearts- locus of understanding - consciousness;
Thereby, it being their willful act, Allah the Exalted has let them increased- flourished with regard to their respective disease [by leaving them as condemned- discarded].
Beware; a severe punishment is in wait- prepared for them;
This upshot is because they kept publicly lying by deceptive proclamations of belief. [2:10]
[Same pronouncement in same words in 5:48,5:105;11:04]