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There is a consensus that this Surah is of Makkan origin. Its content and themes strongly indicate that it belongs to the earliest revelations received in Makkah.
The theme of this Surah revolves around the concept of Resurrection and the Hereafter. It begins with a depiction of the Great Disaster, signalling the impending calamity and awakening the listeners to its severity. The Surah vividly describes the chaos and confusion that will ensue on the Day of Judgment, likening people to scattered moths and mountains to carded wool. Following this portrayal, it emphasises the accountability of individuals before God's Court in the Hereafter. Those whose good deeds outweigh their bad deeds will be rewarded with happiness, while those whose bad deeds outweigh their good deeds will face the torment of a burning fire.