Why are the Arabic terms qalb and basr plural whereas sam’ is singular? In the verse under discussion, as well as many other Quranic verses, qalb and basr have been used in the plural form, but sam’ is always mentioned in the Quran in the singular form. This difference definitely has a point. What is it?

Answer: It is true that in every instance where sam’ has been used in the Quran it has been used in the singular form – not the plural. But, the terms qalb and basr have sometimes been used in the plural, as in the verse under discussion (2:7), and sometimes in the singular as in the 23rd verse of Sūrah Jāthīyah: “and sealed his hearing and his heart (and understanding), and put a cover on his sight.”[1]
The great scholar of the past, Shaykh Tūsī in Tafsīr Tibyān narrates from a well-known linguist: “It is possible that the reason sam’ is used in the singular can be either because sam’ is sometimes used as a pluralized noun and we know that pluralized nouns have the plural meaning in them – there is no need to pluralize them – or, sam’ can take on an infinitive meaning and we know that infinitives proof the amount of something and do not need to be pluralized.”
In addition to this, there can be another Gnostic and intellectual reason for this difference: the heart-felt understandings and the sight are much greater than hearing. Because of this difference the heart and the eyes are mentioned in the plural form, but the hearing is only mentioned in the singular form.
We read in new physics: the waves of sound that can be heard are limited and do not surpass ten thousand whereas the waves of light and colors which can be seen are surpass the millions (ponder over this).
[1] Quran, 45:23