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The style and subject matter of this Surah indicate that it was revealed in the early period in Makkah, when the focus was on emphasising the concept of the Hereafter to the people. It was revealed during a time when the non-believers began mocking and publicly humiliating the Muslims, although physical persecution had not yet begun.
The main theme of this Surah is the concept of the Hereafter. It begins by addressing a prevalent evil practice in society, particularly in commercial dealings, where people were dishonest in their transactions. The Surah highlights how this dishonesty stems from a lack of consideration for the Hereafter. Without the belief that one will be held accountable for their actions in the afterlife, people are more inclined to be dishonest when it seems beneficial to them. True honesty, the Surah emphasises, comes from a sincere fear of God and belief in the Hereafter, where honesty is seen not just as a policy but as a duty. The Surah then discusses the consequences for the wicked, whose deeds are being recorded and will lead to their ruin in the Hereafter. Conversely, the virtuous are assured of a favourable outcome, with their deeds being recorded among the exalted. In conclusion, the Surah offers comfort to the believers and warns the disbelievers, stating that those who currently disgrace and humiliate believers will face a dire fate in the Hereafter, while the believers will find solace in witnessing their downfall.