This Surah was revealed during the initial stage of the middle period of the Prophet's residence at Makkah.
- Al-Qur'an is beyond all doubts and is sent to warn those people to whom no Warner has come before.
- On the Day of Judgement, the disbelievers shall believe but that belief will be of no benefit to them.
- There is a special reward for those who forsake their beds and invoke their Rabb with fear and hope, and spend in charity.
- Al-Qur'an is similar to the Book which was given to the Prophet Musa (Moses).
The main theme of this Surah is to remove doubts the people had concerning Tawhid, the Hereafter and the Prophethood, and to invite them to all these three realities. The disbelievers are asked to use their common sense and judge for themselves as to which of the things presented by The Qur'an are strange and novel: "Look at the administration of the heavens and the earth: consider your own creation and structure. Don't these things testify to the teaching which this Prophet is presenting before you in the Qur'an? Does the system of the universe point towards Tawhid or towards shirk? Does your intellect testify that the One Who has given you your present existence will not be able to create you once again?" Then a scene of the Hereafter has been depicted, the fruits of belief and the evil consequences of disbelief have been mentioned and the people exhorted to give up disbelief even before they meet their doom and accept the teaching of the Qur'an, which will be to their own advantage in the Hereafter. Then they are told that it is Allah's supreme Mercy that He does not seize man immediately for his errors to punish him finally and decisively. Instead he warns him beforehand by afflicting him with small troubles, hardships, calamities, losses and strokes of misfortune so that he may wake up and take admonition. Then they are told: "This is not the first novel event of its kind that a Book has been sent down upon a man from Allah. Before this the Book was sent to Musa (Moses), who you all know.
In conclusion, the Prophet is asked to say: " When the time comes for final Judgement regarding you and us, believing then will be of no benefit to you at all. Believe now if you want to save yourselves from punishment on the Day of Judgement."