Ibn Jurayj (rahimahullaah) said:

A dog’s heart is disconnected (i.e. inattentive) and it is (as if) it does not have a heart. It lolls it’s tongue out whether driven away or left alone. This is similar to the one who abandoned guidance; for it is (as if) he does not have a heart (to make him attentive); rather his heart is disconnected. The intent behind Ibn Jurayj’s statement that the dog’s heart is disconnected (i.e. inattentive) is that it does not possess (that type of) heart to enable it to exercise patience and abandon lolling its tongue out. This is also the case regarding the one who abandons the Aayaat (proofs, evidences, verses, lessons, signs, revelations, etc) of Allaah. He is not left with a heart that will enable him to exercise patience with the worldly (goods) and to abandon exerting himself for them. So this person exerts himself for the sake of the worldly (goods) due to the little patience he possesses and the dog lolls its tongue out due to the little patience it possesses when in need of water.

A dog is among those animals with the least patience when thirsty and in need of water. It eats the moist earth out of thirst, even though it does have some patience when in need of food. Nevertheless, among all animals it lolls its tongue out the most, whether it is standing, sitting, moving or not moving. The intense desire inside it necessitates that it will always loll it’s tongue. Likewise, this is the affair of that person likened to the dog; the extreme eagerness and burning desire in his heart necessitates that he will always exert himself (for the worldly goods at the expense of the Aakhirah). He still exerts himself whether he is admonished and advised, and he still exerts himself when not admonished.

Mujaahid (rahimahullaah) said:

This is similar to the one given knowledge of the Book, but he does not act upon it. Ibn Abbaas (radiyallaahu-anhumaa) said: If you direct him towards wisdom, he does not carry it, and if you leave him alone he is not guided towards good, just like the dog that lolls it’s tongue out whether it is taking a rest or driven away.

Al-Hasan (rahimahullaah) said:

It is the Munaafiq. He does not remain firm upon the truth whether he is called or left alone; whether he is admonished or not admonished, just like the dog that lolls its tongue out whether driven away or left alone.

So Allaah (The Most High) gave an example of the one who abandoned His Aayaat (proofs, evidences, verses, lessons, signs, revelations, etc), saying: He is misguided whether you admonish him or leave him alone, just like the dog that lolls its tongue out whether driven away or left alone. This Ayah (i.e. A’raaf 176) is similar to the saying of Allaah (The Most High):

[وَإِن تَدۡعُوهُمۡ إِلَى ٱلۡهُدَىٰ لَا يَتَّبِعُوڪُمۡ‌ۚ سَوَآءٌ عَلَيۡكُمۡ أَدَعَوۡتُمُوهُمۡ أَمۡ أَنتُمۡ صَـٰمِتُونَ  ] ”And if you call them to guidance, they follow you not. It is the same for you whether you call them or you keep silent.” [7:193]

To be continued In-Shaa-Allaah

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[Source: بدائع التفسير الجامع لما فسَّره الإمام ابن القيم الجوزية Abridged and slightly paraphrased. Vol 1. Page: 426-427]