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According to Abdullah bin Abbas, this Surah was sent down after Surah 78: an-Naba’ (The News). Its subject matter also suggests this.
Surah an-Nazi'at emphasises the affirmation of resurrection and the hereafter, warning those who deny the message brought by the Messenger of God ﷺ. The surah begins with oaths sworn by various entities, including the angels who take souls at death, to affirm the certainty of resurrection and the second life after death. It highlights the power and authority of God, who can easily bring about resurrection and a new order in the universe. The surah then mentions the story of Prophet Moses and Pharaoh as a warning to those who reject the guidance brought by messengers and engage in deceit and trickery. It admonishes them to learn from the fate of Pharaoh, who faced consequences for his disbelief and rejection of guidance. Arguments are presented for the possibility of resurrection and life after death, questioning whether resurrection is more difficult than the creation of the vast universe. The surah prompts reflection on the earth and its provisions, indicating that everything testifies to a purposeful creation by God. It concludes by addressing the disbelievers' inquiries about the timing of resurrection, stating that only God knows its timing. The surah urges people to mend their ways and fear the coming of resurrection, as those who prioritise worldly pleasures will regret their choices when faced with the reality of the hereafter.