Which was revealed in Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

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

The disbelievers used to come to the Holy Prophet ﷺ in groups mocking at the Muslims, and denying the Islamic beliefs, including Resurrection. But at the same time, they used to claim, in ironical style, that they would enter the Paradise, and enjoy its bliss. This verse refers to this attitude of the disbelievers.

Since their pretended aspiration to enter Paradise was merely a mockery, and in fact they intended to deny Resurrection, their denial is refuted in this verse by saying that admittedly Allah has created them from a lifeless drop of semen, as they knew it well, and a drop of semen is more difficult to be transformed into a perfect human being. If Allah has power to make it a living man, how easy it is for Him to give life to a dead body! Still, they do not believe in Resurrection. Then, how can they enter Paradise?' (Muhammad Taqi Usmani)