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While there's no direct confirmation from authentic traditions, an examination of the subject matter suggests that this Surah was revealed during the same period as Surah 23: The Believers, Surah 32: The Prostration, and Surah 42: The Consultation. It seems that these Surahs were revealed when the disbelievers in Mecca were conspiring to end the Prophet's ﷺ life. They constantly held meetings, day and night, to figure out how to eliminate him ﷺ, and there was even an attempt on his life ﷺ, as explicitly mentioned in verses 79-80.
This Surah strongly criticises the Quraysh and the common Arab customs steeped in ignorance, exposing their stubbornness. The discourse begins by asserting that the people's mischief cannot halt the revelation of the Quran, as God has consistently appointed prophets despite opposition, destroying those who obstruct divine guidance. Further, the Surah addresses the Prophet ﷺ, assuring him that whether he remains alive or not, God will certainly punish the wicked. The people are warned that if they take action against the Prophet ﷺ, they will face decisive consequences. The Surah questions the reality of the religion the people ardently follow and challenges the arguments supporting their resistance against Muhammad ﷺ. Despite acknowledging God as the Creator of all, they persist in associating others with Him. They worship angels as goddesses, turning them into idols. When questioned, they cite destiny as justification and claim their practices align with God's will. However, the Surah rejects this flawed argument and highlights the Prophet Abraham's rejection of blind imitation in favour of rational reasoning. The people's adherence to the practices of their ignorant ancestors is criticised, especially when their most esteemed ancestors, like the Prophets Abraham and Ishmael, rejected such practices. Additionally, the Surah refutes the argument that a Prophet or a Book has ever taught the worship of others beside God. The rejection of the Prophet Muhammad ﷺ due to his lack of worldly wealth and high social status is addressed, comparing it to Pharaoh's disdain for Prophet Moses. The Surah concludes by emphasising that God has no offspring, and there are no separate gods for the earth and heavens. Intercessors cannot protect people from God's punishment, and God alone is the Lord of the entire universe. All others are His servants, and only those who follow the truth can intercede for those obedient to the truth.