This sūrah portrays a real scene from the early days of the Islamic message, yet the same scene is repeated in every environment and society. It shows a vile, mean person who is given wealth and who uses it to tyrannize others, until he begins to feel himself almost unbearable. He thinks that wealth is the supreme value in life, before which all other values and standards come toppling down. He feels that since he possesses wealth, he controls other people’s destiny without being accountable for his own deeds. He imagines that his money and his wealth is a god, capable of everything without exception, even of resisting death, making him immortal and stopping God’s judgement and His retribution.

Deluded as he is by the power of wealth, he counts it and takes pleasure in counting it again and again. A wicked vanity is let loose within him driving him to mock other people’s positions and dignity, to taunt and slander them. He criticizes others verbally, mocks them with his gestures, either by imitating their movements and voices or by ridiculing their looks and features, by words and mimicry, by taunt and slander.