In Jira, there is no out-of-the-box field to fetch the records when a comment is added. Request to include Commentedon field in JQL.

Workaround: Customers could use the Scriptrunner add-on that provides the Commentedon field in JQL

Workaround

First, you need to create a filter where you will collect all the issues that do have comments, like so:

comment ~ "ANY*" OR comment !~ "ANY*" 

The previous filter is called "All comments".

You can then use the following query to return issues that do not have comments:

 filter != "All comments"