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The contents of this Surah indicate that it was revealed in Makkah during a period when the persecution of new converts to Islam had commenced. The people of Makkah are reminded of the disastrous fate that befell Pharaoh and the tribes of 'Aad and Thamūd as a cautionary tale.
The theme of this Surah is to affirm the concept of rewards and punishments in the Hereafter, which the people of Makkah were reluctant to accept. The Surah presents a logical argument in a specific order. First, oaths are sworn by natural phenomena to emphasise the regularity established by God. This is meant to demonstrate that God is fully capable of holding humans accountable for their deeds. Next, the Surah cites the downfall of 'Aad, Thamūd, and Pharaoh as examples of divine punishment for their corruption and transgression. This serves as evidence that the universe is governed by a wise ruler, not blind forces or corrupt leaders. The Surah then critiques the materialistic and unjust attitudes prevalent in society, particularly the neglect of orphaned children and the ruthless pursuit of wealth. This criticism highlights the moral decay in society and questions why such behaviour should not be subject to divine judgement. Finally, the Surah concludes by affirming that accountability will indeed occur on the Day of Judgment, when the deniers will regret their disbelief but it will be too late. Conversely, those who accepted the truth and lived righteously will be rewarded with entry into Paradise.