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This Surah, like others revealed in the early period at Makkah, addresses the concept of Resurrection. It suggests that while persecution of Muslims hadn't begun, there was open rejection of the Quran's message in Makkah. The people were unwilling to accept the idea of Resurrection, where they would be held accountable for their actions before God.
The theme of this Surah is the Resurrection and the Hereafter. In the first five verses, a vivid description of the Resurrection is given, along with an argument for its certainty. It emphasises that the heavens and the earth will obey the command of their Lord, as they are His creation. Then, from verses 6 to 19, it is conveyed that regardless of whether people are aware of it or not, they are all moving towards the point where they will stand before their Lord. At that time, people will be divided into two groups based on their deeds: those whose records are given in their right hands will be forgiven without severe reckoning, while those with records behind their backs will face punishment in Hell. This fate awaits those who lived under the illusion that they would not be held accountable for their actions, despite their Lord observing everything they did. The transition from worldly life to the accountability of the Hereafter is likened to the natural transitions of twilight to night and the returning of creatures to their abodes. Finally, the disbelievers who reject the Quran are warned of severe punishment, while the believers and the righteous are given the good news of abundant rewards.