This Surah, according to all commentators, is Makki. In view of its contents and style, it appears to be one of the earliest Surahs revealed at Makkah.
The cause of man's destruction is mutual rivalry for worldly gains, and real success is in working for the life Hereafter.
In this Surah the people are warned about the evil consequences of worldly worship because they spend their lives in acquiring more and more of worldly wealth, material benefits and pleasures, position and power. This rivalry with one another, bragging and boasting about their acquisitions is not going to end until death. This pursuit has so occupied the people that they are left with no time or opportunity for pursuing the spiritual and higher things in life. After warning the people of its evil, they are told: "These blessings which you are amassing and enjoying thoughtlessly, are not mere blessings but are also a means of your trial. For each one of these blessings and comforts, you will surely be called to account on the Day of Judgement."