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The subject matter of this Surah resembles that of the earliest Surahs revealed in Makkah, but it also contains a hint indicating that it was revealed at a time when the disbelievers of Makkah had intensified their opposition to the Prophet ﷺ and had sanctioned tyranny against him.
In this Surah, a profound message about the true nature of human existence and the choices available to mankind is condensed into a few concise verses. It's remarkable how this Surah encapsulates a comprehensive ideology of life in such brief sentences. The main theme revolves around clarifying the purpose of human life in relation to the world and emphasising the accountability before God based on one's choices. The Surah begins by drawing attention to the city of Makkah and the hardships faced by the Prophet ﷺ there, highlighting the idea that life is not meant for ease and comfort but is a journey of toil and struggle. This is reinforced by the concept that man is not left unaccountable in this world, contrary to his misconception. Next, the Surah critiques the flawed criteria of merit and greatness that humans often pursue, particularly in terms of ostentatious spending and display of wealth. It challenges the notion that such actions lead to true success or honour in the eyes of God, who observes the true intentions behind these deeds. Then, the Surah presents the concept of two paths available to mankind: one leading to moral depravity, which is easy and self-indulgent, and the other leading to moral elevation, which requires effort and self-restraint. Despite the challenges, it is emphasised that choosing the path of righteousness leads to God's mercy and blessings. Specific guidance is provided on how to ascend the steep road of virtue, which includes spending wealth to help the needy, believing in God and His religion, and participating in building a righteous society. The consequences of following each path are starkly contrasted, with the righteous being rewarded with God's mercy and the wrongdoers facing the punishment of Hell.