Which was revealed in Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

In the Name of Allah, the Most Gracious, the Most Merciful.

The love of the world causes nations to lose faith and consign Allah to oblivion

This Surah denounces some of the evil actions of the pagans and the hypocrites, and it holds out a threat of destruction to those who commit them. If these evil actions are committed by believers, who do not reject the true faith, they are still heinous and gravely sinful, but the threat of chastisement made in this surah does not apply to them. Therefore, verse [ 107:1] أَرَ‌أَيْتَ الَّذِي يُكَذِّبُ بِالدِّينِ (Have you not seen him who denies the Requital?), as a preamble, makes plain that the person who performs these evil deeds is one who cries lies to the Doom, and thus the warning of punishment mentioned in this Surah is for those who deny the religion and the Day of Judgment. The verse contains a subtle indication that the moral sins condemned in this Surah are far too inconceivable from a believer; only a non-believer or hypocrite would commit them. The morally bad and sinful deeds mentioned here are: [ 1] oppressing and insulting the orphan, and being unkind to them; [ 2] despite the means, failing to feed the poor or failing to urge others to feed them; [ 3] praying [ in public only, not in private ] only to show the people; and [ 4] failing to pay the Zakah [ obligatory alms ]. These actions are intrinsically bad and gravely sinful, but their commission in the wake of kufr [ disbelief ] and takdhib [ rejection ] are even more aggravating, because they attract eternal perdition, which in this Surah is described as wail [ heavy affliction or calamity or disaster or destruction ].