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The dispute over whether this Surah is of Makkan or Madinan origin persists. Some, like Abdullah bin Masud, Jabir, Hasan Basri, Ikrimah, and Ata, argue that it is Makkan. Conversely, Anas bin Malik and Qatadah contend that it is of Madinan origin. Ibn Abbas holds two views on the matter, suggesting it is both Makkan and Madinan. However, the subject matter and style of the Surah strongly suggest that it was revealed in the earliest period of Makkah.
The objective of this Surah is to awaken people to the consequences of denying or neglecting the Hereafter and to warn them that even their hidden intentions and deeds will be scrutinised in the afterlife. The Surah illustrates the chaotic and violent state of Arabia, where tribes engaged in bloodshed and plunder. This widespread turmoil serves as evidence of humanity's ingratitude towards their Creator. Blinded by worldly desires, people misuse their God-given abilities for oppression and corruption, oblivious to the impending accountability in the Hereafter. Had they recognized the impending resurrection and judgement, they would have behaved differently. Their actions, driven by impure motives, will be exposed in the Hereafter, where God will be fully aware of each individual's deeds and deserving of punishment or reward.