In subject matter, images and import, this surah is very similar to those revealed in Makkah, particularly in its opening section. Indeed, the overall atmosphere that characterizes the surahs revealed in Madinah begins to appear only in its concluding section.

The verses from the beginning up to the direct address to the believers in verse 14 aim to establish the foundations of faith and to instil the Islamic concept. Employing the style of Makkan surahs, it addresses the unbelievers directly, presenting its theme to them. It uses the same universal and psychological effects and portrays images of the destruction of earlier communities that denied Gods messages. It also presents images of the Day of Judgement, emphatically confirming resurrection.

This indicates that the addressees denied it altogether.

The last verses, from 14 to 18, address the believers in a manner similar to that used in surahs revealed in Madlnah, urging them to spend their money in the service of Gods cause, and warning them against failure in the test that their riches and children represent. Similar addresses can be found in many surahs of the Madinah period, and this because of the problems faced by the fledgling Muslim community there. This address also includes a comforting aspect to help the Muslims bear with patience any reversals, calamities or burdens; all these are attributed to God’s will. This is the concept these surahs seek to confirm, particularly after the command given to the Muslim community to fight for Gods cause and what this involves of sacrifice.

Several reports suggest that this surah was revealed in Makkah, but other reports, given more weight, state that it was in fact a Madinan revelation. I almost leaned to the view that it was Makkan, because of the style of its earlier sections and its general ambience. Eventually, however, I decided to stick to the more preponderant view that its revelation was Madinan. There is nothing to preclude those earlier sections from addressing the unbelievers after the Prophets migration to Madinah, whether those unbelievers were the people of Makkah or others living closer to Madinah. Likewise, there is nothing to exclude the possibility that Madinan surahs should at times clarify the fundamentals of faith and the Islamic concept of life, using the same style that we find in what was revealed in Makkah.