The period of the revelation of this Surah also has not been mentioned in any authentic tradition, however its subject matter clearly shows that it was revealed consecutively after Surah Ad- Dukhan which is the middle stage of the Prophet's residence at Makkah. The close resemblance between the contents of the two Surahs makes them look like the twin Surahs.
- If the disbelievers do not believe in Allah and His revelations then in what report will they believe!
- Allah has subjected the seas and all that is between the heavens and the earth for human beings.
- Israelites made sects in their religion after the knowledge has come to them through the Torah.
- Allah is the protector of righteous people.
- He that makes his own desires as his god, Allah will let him go astray and set a seal upon his ears and heart.
- Allah's address to the disbelievers on the Day of Judgement.
It answers the doubts and objections of the disbelievers of Makkah about Tawhid and the Hereafter and warns them for their attitude that they had adopted against the message of the Qur'an.
This discourse begins with the arguments for Tawhid. In this connection, reference has been made to the countless signs that are found in the world, from man's own body, to the earth and heavens, and it is pointed out that everywhere around him, man finds things which testify to Tawhid which he refuses to acknowledge. If man sees carefully the variety of animals, the day and night, the rainfall and the vegetation thereby, the winds and his own creation, and ponders over them intelligently. He will find these Signs sufficiently convincing of the truth that this universe is not Godless, nor under the control of many gods, but it has been created by One God, called Allah, and He Alone is its Controller and Ruler. The countless forces and agencies that are serving his interests in the universe did not come into being just accidentally, nor have they been provided by gods and goddesses, but it is One God Alone Who has supplied and subjected these to him from Himself. If only a person uses his mind properly and rightly, his own intellect will proclaim that God Alone is man's real Benefactor and He Alone deserves that man should pay obedience to Him.
About the hereafter Allah says: "It is utterly against reason and justice that the good and the bad, the obedient and the disobedient, the oppressor and the oppressed, should be made equal ultimately. Just as you did not become living of your own accord, but became living by Our power, so you do not die of your own accord, but die when We send death on you. And a time is certainly coming when you will all be gathered together. You may not believe in this because of your ignorance today, but the time will come when you will see it yourself. You will be presented before Allah and your whole book of conduct will be laid open bearing evidence against each of your misdeeds. Then you will come to know how dearly has your denial of the Hereafter and your mockery of it cost you."