Commentary

This entire Surah was revealed at Makkah except for one verse. According to one view, the following verse was revealed at Madinah: لِّلَّذِينَ آمَنُوا يَغْفِرُ‌وا لِلَّذِينَ لَا يَرْ‌جُونَ أَيَّامَ اللَّـهِ ("Tell those who believe that they should forgive those who do not believe in Allah's days ... 45:14) ". According to this opinion, the rest of the Surah was revealed at Makkah. The overwhelming view, however, is that the entire Surah was revealed before hijrah or migration. Like other Makki Surahs, its basic subject-matter is the basic beliefs of Islam, such as Oneness of Allah, messenger-ship of the Holy Prophet ﷺ and the Hereafter.

Arguments and evidence have been adduced in favour of all fundamental articles of Islamic Faith. Evidence, especially in favour of the Hereafter, has been advanced. Criticisms of atheists, and the fallacious arguments of the sceptics have been refuted elaborately.