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This Surah was revealed in the early days of Makkah when opposition to the Prophet ﷺ had just beginning but hadn't yet turned harsh. There's a story recounted by Umar, before he embraced Islam, where he intended to trouble the Prophet ﷺ but ended up listening to him recite Surah Al-Haqqah. As he listened, he was struck by the beauty of the Quran's words. When the Prophet ﷺ recited the verse, "This is the Word of an honourable Messenger [ﷺ]: it is not the word of a poet," Umar doubted if the Prophet ﷺ was a poet. But then, as the Prophet ﷺ continued and recited, "Nor is it the word of a soothsayer: little it is that you reflect. It is a Revelation from the Lord and Sustainer of the worlds," Islam deeply touched Umar's heart. This incident happened before Umar accepted Islam, but it took him some time and various experiences before he fully embraced the faith.
The Surah is divided into two main parts: the first (verses 1-37) discusses the Hereafter, while the second (verses 38-52) emphasises the Quran as a revelation from God and the Prophet ﷺ as a true Messenger. In the first part, it's affirmed that the Resurrection and the Hereafter are inevitable truths. It recounts how past communities who denied the Hereafter faced punishment from God. The occurrence of Resurrection is vividly described, and the purpose of the second life after this worldly existence is explained. On that Day, everyone will stand before God, and nothing will remain hidden. Those who lived righteously and prepared for the Hereafter will rejoice in Paradise, while those who neglected their duties to God and others will face punishment in Hell. In the second part, the disbelievers of Makkah are addressed directly. They're reminded that the Quran isn't the word of a poet or soothsayer but a divine Revelation delivered by noble Messengers. The Prophet ﷺ has no authority to alter it; any attempt to do so would be severely punished. The Quran is absolute truth, and those who deny it will ultimately regret and repent.