Allah said,

إِنَّ الَّذِينَ كَفَرُواْ

(Verily, those who disbelieve) meaning, covered the truth and hid it. Since Allah has written that they would do so, it does not matter if you (O Muhammad ) warn them or not, they would still have disbelieved in what you were sent with. Similarly, Allah said,

After affirming the Holy Qur'an as the Book of Guidance and as being beyond all doubt, the first five verses of the present Surah refer to those who derive full benefit from this Book and whom the Holy Qur'an has named as Mu'minun مؤمنون (true Muslims) or Muttaqun مُتَّقون (the God-fearing), and also delineate their characteristic qualities which distinguish them from others. The next fifteen verses speak of those who refuse to accept this guidance, and even oppose it out of sheer spite and blind malice. In the time of the Holy Prophet , ﷺ there were two distinct groups of such people. On the one hand were those who came out in open hostility and rejection, and whom the Holy Qur'an has termed as kafirun کافرون (disbelievers); on the other hand were those who did not, on account of their moral depravity and greed, had even the courage to speak out their minds and to express their disbelief clearly, but adopted the way of deceit and duplicity. They tried to convince the Muslims that they had faith in the Holy Qur'an and its teachings, that they were as good a Muslim as any and would support the Muslims against the disbelievers. But they nursed denial and rejection in their hearts, and would, in the company of disbelievers, assure them that they had nothing to do with Islam, but mixed with Muslims in order to deceive them and to spy on them. The Holy Qur'an has given them the title of Munafiqun مُنافقون (hypocrites). Thus, these fifteen verses deal with those who refuse to believe in the Holy Qur'an - the first two are concerned with open disbelievers, and the other thirteen with hypocrites, their signs and characteristics and their ultimate end.

Taking the first twenty verses of this Surah together in all their detail, one can see that the Holy Qur'an has, on the one hand, pointed out to us the source of guidance which is the Book itself, and, on the other, divided mankind into two distinct groups on the basis of their acceptance or rejection of this guidance - on the one side are those who have chosen to follow and to receive guidance, and are hence called Mu'minun (true Muslims) or Muttaqun مُتَّقون (the God-fearing); on the other side are those who reject the guidance or deviate from it, and are hence called Kafirun (disbelievers) or Munafiqun مُنافقون (hypocrites). People of the first kind are those whose path is the object of the prayer at the end of the Surah Al-Fatihah, صِرَ‌اطَ الَّذِينَ أَنْعَمْتَ عَلَيْهِمْ : the path of those on whom You have bestowed Your grace", and people of the second kind are those against whose path refuge has been sought