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Theme and Subject-Matter:
This Surah identifies two different ways of life and explains the contrast between their ultimate ends and results. The first way is of the one who spends his wealth, adopts God-consciousness and piety, and acknowledges the good as good. The second way is of the one who is a miser, lacks care for God's pleasure or displeasure, and repudiates what is good and right. It is stated that these two modes of action, which are clearly opposite to each other, cannot be equal and alike in respect of their results. Just as they are divergent in their nature, so are they divergent in their results. After this the following three realities are stated briefly:
That Allah has not left man uninformed in the examination hall of the world, but has taken on Himself the responsibility to tell him which one is the straight and right way out of the different ways of life. There is no need to point out that by sending His Rasool and His Book He has fulfilled His responsibility.
That the Master of both the world and the Hereafter is Allah Alone. If you seek the world, it is He Who will give it, and if you seek the Hereafter, again it is He Who will give it. Now, it is for you to decide what you should seek from Him.
That the wretched one who rejects good, which is being presented through the Rasool and the Book, and turns away from it, will have a blazing fire ready for him. As for the God fearing person who spends his wealth in a good cause, without any selfish motive and only for the sake of his Rabb's pleasure, his Rabb will be pleased with him and will bless him with so much that he will be well pleased with Him.
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