(Revealed before Hijrah)
The Surah was revealed very early at Mecca. It was, in fact, among the earliest Surahs to have been revealed. There is complete unanimity of opinion among the Commentators of the Qur’an on this point, and Western Orientalists also agree with this view. In Surah At-Takathur a warning was held out that unhealthy competition in amassing wealth and taking pride in it, is calculated to divert man’s attention from God and true values of life; and in Surah Al-‘Asr it was stated that only by adopting noble ideals and righteous conduct can man save himself from a life of "loss." In this Surah mention is made of the dreadful end of those disbelievers who, instead of spending their hoarded wealth in promoting good causes, indulge in finding fault with and in slandering good and righteous believers.