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It seems, based on its style and content, that similar to Surah 23, al-Mu’minun (The Believers), this Surah was revealed during the third stage of Prophethood in Makkah. Scholars and commentators of the Qur’an, such as Ibn Jarir and Imam Razi, refer to a tradition from Dahhak bin Muzahim, stating that this Surah was revealed eight years before Surah 4, an-Nisa’ (The Women).
The Surah addresses the doubts and objections raised by the disbelievers of Makkah against the Quran, the Prophethood of Muhammad ﷺ, and his teachings. It provides fitting responses to each objection and warns people about the consequences of rejecting the Truth. Towards the end, the Surah vividly illustrates the moral superiority of the believers, akin to the depiction in the beginning of Surah 23, al-Mu’minun (The Believers). The message seems to convey, "Here is the standard for distinguishing the genuine from the counterfeit. This noble character represents those who have embraced and followed the Prophet's ﷺ teachings, showcasing the kind of individuals he aims to nurture. Compare them with those Arabs who have not yet accepted the Message, still clinging to 'ignorance' and resisting the Truth. Now, judge for yourselves which path you would like to choose." Though not explicitly stated, this question was effectively presented to everyone in Arabia, and over the next few years, the nation's practical answer, with only a small minority exception, was the choice of Islam.