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The subject matter suggests that this Surah was revealed under circumstances similar to those of Surah 69: Al-Haqqah (The Manifest Reality).
The Surah admonishes and warns the disbelievers who mocked the idea of Resurrection, Hereafter, Hell, and Heaven, challenging the Prophet ﷺ to bring about Resurrection if his warnings were true. It addresses their denial by emphasising that the torment they mocked will inevitably come at its appointed time, despite their disbelief. The Surah comforts the Prophet ﷺ, urging patience in the face of ridicule. It emphasises the severity of Resurrection, which the disbelievers trivialised, warning that they will suffer greatly when it occurs. Even offering their loved ones as ransom will not save them from punishment. The Surah warns that on that Day, people's fates will be determined by their beliefs and actions. Those who turn away from truth, hoard wealth, and neglect the needy will face Hell, while those who fear God's punishment, believe in the Hereafter, and uphold righteousness will be rewarded in Paradise. In conclusion, the Surah warns the disbelievers of Makkah that if they persist in their disbelief, they will be replaced by better people. The Prophet ﷺ is reassured not to be disturbed by their mockery, as their fate will reveal the consequences of their actions.