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According to Qatadah, this Surah is Madinan. However, there are two different views reported from Ibn Abbas: first, that it is a Makkan Surah, and second, that it is Madinan. Despite this, the majority of scholars regard it as a Makkan revelation. One clear indication of this is the use of the words "this city of peace" (hadhal-balad-il-amin) to refer to Makkah.
The theme of this Surah is the rewards and punishments of the Hereafter. It begins by swearing an oath by the habitats of some illustrious Prophets ﷺ, emphasising that God has created man in the most excellent of moulds. While this truth is expressed differently elsewhere in the Quran, such as mankind being appointed as God's vicegerent on earth or being honoured with the Divine trust, here the oath by the habitats of the Prophets ﷺ highlights the capacity of mankind to attain the highest positions of Prophethood. The Surah then delineates two kinds of men: those who, despite being created in the finest mould, become inclined to evil and degrade themselves, and those who, by embracing faith and righteousness, maintain their noble position. This observation of two distinct types of individuals in society is presented as an undeniable reality. In conclusion, the Surah argues that the existence of these two types of individuals necessitates the existence of judgement and retribution for deeds. Denying justice in the Kingdom of God would contradict human nature and common sense, as it is inconceivable that God, the most just of all judges, would not administer justice.