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The exact time of the revelation of this chapter is not known from any reliable sources, but based on its content, it seems to have been revealed right after Chapter 44: "The Smoke." The strong similarity in the themes of these two chapters suggest this.
This chapter addresses the doubts and objections of the disbelievers in Mecca regarding Monotheism (Tawhid) and the Hereafter. It warns them about their negative attitude towards the Quranic message. The discourse starts by presenting arguments for Monotheism, emphasising the numerous signs in the world that point to the existence of one God. It mentions the diversity of life, day and night, rainfall, and human creation as evidence of a single Creator. However, those who refuse to acknowledge these signs will not find faith. The chapter asserts that everything humans exploit and benefit from in the world has not come about by chance or through multiple gods. Rather, it is One God who has provided and subjected these things for humanity's benefit. Intelligent reflection should lead one to recognize God as the true Benefactor. The disbelievers of Mecca are reproved for their stubbornness, arrogance, and mockery of the Quranic message. They are reminded of the blessings granted to the previous community of the Children of Israel, who, after losing their religion, have now received the same guidance. The chapter encourages believers to exercise patience in the face of opposition, promising that God will deal with their adversaries. The erroneous beliefs of disbelievers about the Hereafter are criticised. They challenge the Prophet ﷺ to raise their dead forefathers back to life if he claims the existence of an afterlife. In response, God presents arguments, questioning their lack of knowledge and reliance on conjecture. The chapter emphasises the imbalance of justice if there were no consequences for good and evil deeds. Denying the Hereafter is deemed destructive to morals and adopted by those enslaved to their desires. God asserts that just as humans did not come to life on their own, they will not die by their own accord but by God's decree. A time is foretold when everyone will be gathered together, and each person's deeds will be accounted for. Those who deny the Hereafter will realise the consequences of their disbelief and mockery.