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The debate over whether this Surah was revealed in Mecca or Medina remains unsettled. Some scholars, including Ibn Masud, Ata, Jabir, and Mujahid, argue that it is a Meccan Surah, supported by a statement attributed to Ibn Abbas. However, others, such as Qatadah and Muqatil, contend that it is Medinan, with another statement attributed to Ibn Abbas supporting this perspective.
The theme of this Surah is the concept of the second life after death and the presentation of one's deeds before them. It begins by briefly describing how the second life will unfold and how overwhelming it will be for humanity. The Surah then emphasises that the very earth upon which humans lived and acted, seemingly insignificant, will testify to their deeds on the Day of Judgment by God's command. Each individual's actions will be accounted for in detail, with no deed going unnoticed or concealed. As people rise from their graves and emerge in groups from all corners of the earth, they will be shown the full record of their deeds, leaving nothing hidden from their sight.