The Holy Quran with Five Volume Commentary (Vol 5) — Page 266
CHAPTER 64 AT-TAGHĀBUN (Revealed after Hijrah) Date of Revelation and Context As its contents show this Surah was revealed at Medina. The time of revelation appears to be shortly after Hijrah. It takes its name from v. 10. The previous Surah had closed on an exhortation to believers to spend liberally in the cause of truth, out of what Allah had bestowed upon them, before it was too late and the day arrived when they would have to render an account of their deeds and actions to God. In this Surah some description is given of the awful day, called the Day of Losing and Gaining. The believers are exhorted again with greater emphasis not to allow any considerations of ties of relationship to stand in the way of their resolve to spend their wealth in Allah's way. Subject Matter The Surah opens with the declaration that the whole creation proclaims the glory and greatness of God, to whom belongs the kingdom of the heavens and the earth and Who has power over all things. He created man and brought into existence the whole universe for his service and endowed him with great natural powers and faculties in order that he should achieve the object of his creation. Unfortunately, however, the disbelievers defy God's commandments and reject His Messengers, with the result that they incur Divine displeasure. They are told that they should make preparation for the Day when the loss resulting from disobedience of heavenly Messengers will be brought home to them. Towards the end of the Surah believers are told that they can make up for any remissness in the discharge of their obligations to God and man, by giving full obedience to the commandments of God and the behests of His Messenger, and by spending in the cause of Truth, out of the great gifts God has bestowed upon them, and that they should not allow any ties of relationship to stand in their way. 3162