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This Surah reveals internal evidence suggesting that it was disclosed during the final stage of Prophethood in Makkah. One piece of evidence is found in verse 41, indicating that due to persecution, some Muslims had already migrated to Abyssinia before the revelation of this Surah. Another piece of evidence is seen in verse 106, which highlights the severe persecution faced by the Muslims at that time. It mentions a situation where Muslims, under duress, were compelled to speak blasphemous words. Additionally, verses 112-114 specifically mention the conclusion of a seven-year famine that had struck Makkah a few years after the beginning of Prophethood.
The Surah primarily focuses on different aspects of the Message, including refuting polytheism, proving Monotheism, and warning about the consequences of rejecting or opposing the Message. The opening verse issues a direct warning to those rejecting the Message, emphasising that God's decision is already set regarding their rejection. The disbelievers are urged to take advantage of the respite given to them rather than hastening their own consequences. This was especially relevant to the disbelievers of Makkah who challenged the Prophet ﷺ repeatedly, demanding the fulfilment of the promised threats. Following this warning, there's an admonition to abandon polytheism, identified as the main obstacle to the Message. The Surah covers various topics, including reflection on the clear signs in the universe and oneself, providing convincing evidence of Monotheism. It addresses objections, refutes arguments, removes doubts, and exposes false pretexts raised by disbelievers. Warnings are given about the consequences of persisting in false ways and opposing the Message. The Surah briefly presents the moral changes intended by the Message in a compelling manner. It emphasises that belief in God should go beyond mere lip service and manifest in one's moral and practical life. Additionally, the Prophet ﷺ and his companions are reassured and advised on the appropriate attitude to adopt in the face of opposition and persecution by disbelievers.