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According to Abu Hayyan, Shawkani, and Imam Suyuti, as well as other commentators, this Surah is universally recognized as Makkan in origin.
This Surah serves as a cautionary reminder to people about the perilous consequences of prioritising worldly pursuits over spiritual and moral growth. It highlights how individuals often dedicate their lives to accumulating wealth, material possessions, and worldly pleasures, even engaging in unhealthy competition and arrogance regarding their acquisitions. The Surah warns that such preoccupation with worldly gains blinds individuals to higher purposes in life and leads them astray from spiritual enlightenment. Moreover, it emphasises that these worldly blessings are not merely for enjoyment but also serve as a test, as individuals will be held accountable for how they acquired and utilised these blessings in the Hereafter.