ভূমিকা
The statements of the Surah show that at the time of its revelation Muslims were in a minority and disbelievers were in the majority, of whom the holy Prophet (S) was under great pressure. They urged him to collude with them, but, he refused all of them and without having any conflict with them, made them completely hopeless.
This is a good example for all Muslims that under no conditions should they collude with the enemies of Islam against the basis of the religion, and if it happens that disbelievers ask them to follow such suggestions they should make them totally hopeless. The phrase "I worship not what you worship" is, in particular, repeated twice, in this Surah, for emphasis. This emphasis is made in order to disappoint the enemies.
Again, the verse: "Nor do you worship Whom I worship" is also another emphasis showing their stubbornness which ends with the conclusion: "To you be your religion, and to me my religion". The Virtue of Studying Surah Kafirun There are many narrations on the excellence of reciting this Surah which illustrate the extreme importance of its content.
For example, it is narrated in a tradition from the holy Prophet (S) that he said: “The person who recites (the Surah) 'Say: O you disbelievers' it is as if he has recited a quarter of the Qur'an, and the insolent Satans will recoil from him, and he will be free from polytheism, and he will be saved from the Great Terror (on Doomsday).” [^1] Salvation, on the Day of Judgement, will be attained only through monotheism and the negation of polytheism; it is the theme on which this Surah is based.