ভূমিকা
At the beginning, after making three oaths, the verses divide people into two groups: Those pious believers who give in charity and fear Allah; and those disbelievers who are greedy misers and think themselves self-sufficient. The fate of the first group is introduced as being in ease and happiness, and the destiny of the second group is affliction and misery. At one point in the Surah, after mentioning the fact that Allah guides His servants, the Qur'an warns all of us of a blazing fire.
Then, it introduces the conduct of those who enter the fire and that of those who are kept away from it.
“By the night when it enshrouds," 2. “By the day when it brightens up," 3. “By Him Who created the male and the female," 4. “Verily (the ends) you strive for are diverse.” 5. “Then as for him who gives (in charity) and fears (Allah)," 6. “And (in all sincerity) testifies to the Best," 7. “We will ease him to the state of ease.” 8. “But he who is a greedy miser thinks himself self-sufficient," 9. “And gives lie to the Best," 10. “We will ease him to the path of affliction," 11.
“And his wealth will not avail when he perishes.” The Occasion of the Revelation of Surah Lail Commentators have cited an occasion of revelation for the whole Surah on the authority of Ibn-Abbas.