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The content and style of this Surah closely resemble the Surahs revealed in the middle Makkan period. This observation is consistent with various Hadiths that provide additional support for this assertion.
This Surah has two main parts. The first part, from the beginning to verse 58, discusses the importance of accepting the guidance of the Qur'an and being obedient to God. It emphasises that denying the Hereafter can lead to irresponsibility and a strong desire for worldly pleasures, making it difficult to submit to God's guidance. The Surah then presents historical figures to illustrate three types of characters: 1- The first type includes Pharaoh, the leaders of Thamud, and the rebels of the people of Lot, who were neglectful of the Hereafter, becoming slaves to their worldly desires. They rejected miracles and persisted in their wrongdoing until they faced God's punishment. 2- The second type is exemplified by Prophet Solomon, who, despite immense wealth and power, remained humble, recognizing that everything he had was a result of God's grace. He was obedient to God without pride or arrogance. 3- The third type is seen in the Queen of Sheba, who ruled a wealthy nation. Despite being raised in a polytheistic culture, she accepted Monotheism when exposed to the truth. Her past ignorance was due to her upbringing, not an attachment to worldly desires. In the second part of the Surah, attention is drawn to the undeniable realities of the universe, questioning the disbelievers of Makkah about whether these realities support polytheism or the monotheism advocated by the Qur'an. In conclusion, the Surah succinctly presents the invitation of the Qur'an to worship only One God. It emphasises that accepting this invitation is beneficial, while rejecting it leads to disadvantages. It warns that delaying belief until the signs of God become apparent will be futile, as the time of judgement will arrive, and believing then will hold no value.