This Surah and the Surah At-Takwir closely resemble each other in their subject matter and were sent down in the same period which is the very early stage of the Prophet's residence at Makkah.
- A description as to what will happen on the Day of Judgement.
- Guardian angels are assigned to each individual who are recording each and every action.
- Allah Himself will be the Judge on the Day of Judgement.
The theme of this Surah is the Hereafter. After describing the Day of Resurrection it is pointed out that every person will see whatever he has done in this world. Then man is asked to ponder upon the question as to what has deluded him into thinking that Allah ( God), Who brought him into being and by Whose favor and bounty he possesses the finest body, limbs and features among all creatures, is only bountiful and not just? His being bountiful and generous does not mean that man should become fearless of His justice. Then, man is warned that he should not remain involved in any misunderstanding because his complete record is being prepared. Each person is assigned two angels who are the trustworthy writers, they are writing down whatever he is doing.
In conclusion, it is stated that the Day of Resurrection will surely take place and on that Day the righteous shall enjoy every kind of bliss in paradise and the wicked shall be punished in hell. On that Day no one shall avail anyone anything. All powers of judgement shall be with Allah.