This sūrah was revealed in Makkah, at a time when the Muslims were a small minority without power, while the idolaters were in full control of power, wealth, position and authority. In this context, the sūrah establishes the true standard of values and power: it clearly states that there is only one true power in the universe, God’s, and only one true value, faith. Whoever enjoys God’s support need have no fear, even though he may be bereft of material power, and whomever God opposes can enjoy neither peace nor security even though he may be in possession of all types of material power. A person who enshrines the value of faith enjoys every good thing, whilst the one who lacks it will not reap any benefit whatsoever.

The corpus of the sūrah deals with aspects pertaining to Moses and Pharaoh, and concludes with details about Qārūn [or Korah] and his treatment of Moses’ people.

The first of these two stories tackles power and authority, showing Pharaoh, a ruthless tyrant, alert to any source of danger. Then, there is Moses, a suckling baby with neither power nor shelter. Pharaoh had exalted himself, ruling over and dividing people into sections and classes, persecuting the Children of Israel, slaying their men and sparing their women, watching carefully lest they should do anything that might constitute a usurpation of his control. Yet all his might and precautions were of little avail against a little child who was cared for by the only real power that protects from all evil. Indeed this power challenges Pharaoh openly, throwing the child into his own lap, placing him in Pharaoh’s own palace so as to be doted upon by his own wife, while he stands by, unable to do anything against Moses. On the contrary, he does with his own hands what brings about his downfall.