The Surah takes its name from the two letters of the alphabet with which it begins.
Period of Revelation
A study of the style shows that it was either sent down during the last stage of the middle Makkan period, or it is one of those Surahs, which were sent down during the last stage of the Holy Prophet's stay at Makkah.
Subject Matter and Theme
The object of the discourse is to warn the Quraish of the consequences of not believing in the Prophethood of Muhammad (may Allah's peace and blessings be upon him) and of resisting and opposing it with tyranny, ridicule and mockery. The aspect of the warning is dominant and conspicuous although along with repeatedly giving the warnings, arguments also have been given for the correct understanding by the people.
Arguments have been given for three things: (1) For Tauhid, from the signs of the universe and from common sense; (2) for the Hereafter, from the signs of the universe, from common sense and from man's own existence itself; and