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While Mujahid, Qatadah, and Muqatil view this Surah as Madinan, the prevailing opinion among commentators is that it is Makkan. The subject matter of the Surah aligns with the early Makkan period, characterised by concise yet impactful messages that aimed to leave a lasting impression on the audience. These verses were crafted in a memorable manner, ensuring that listeners would retain them in their memory even after hearing them just once. This style reflects the early stages of Islam in Makkah, where the message was delivered succinctly but powerfully to captivate the hearts and minds of the people.
Surah Al-Asr stands as a remarkable testament to the fusion of comprehensiveness and brevity. Despite its brevity, it encapsulates a wealth of meaning that extends far beyond its concise verses, making it a profound source of guidance. Imam Shafi'i aptly noted that thorough contemplation of this Surah alone would suffice as a guide for humanity. The significance accorded to this Surah by the Companions is evident in a tradition attributed to Abdullah bin Hisn ad-Darimi Abu Madinah, wherein it is reported that whenever two of them met, they would not part ways until they had recited Surah Al-Asr to each other. This tradition underscores the deep reverence and importance attached to this Surah among the early Muslims.