(Revealed after Hijrah)
The Surah was revealed at Medina. The previous Surah had closed on an exhortation to believers to spend liberally in the cause of Truth before the day arrived when they would have to render an account of their actions before God. In the present Surah some description is given of that awful day, which is called 'the day of losses and gains.' The believers are exhorted again with greater emphasis not to allow any consideration of ties of relationship to stand in the way of their resolve to spend their wealth in Allah’s way. The Surah further says that God had brought into existence the entire universe for man’s service and had endowed him with great natural powers and faculties in order that he should achieve the object of his creation. Unfortunately, ungrateful men defy God’s commandments. They are warned that they should make preparation for the day when the realization of the loss resulting from disobedience of Heavenly Messengers will be brought home to them. Towards the close of the Surah the believers are told that they can make up for remissness, if any, in the discharge of their obligations to God and their fellow beings, by giving unquestioning obedience to the commandments of God, and by spending liberally in the cause of Truth.