Surah At-Taghabun

It is Medinan, according to the majority of scholars. It has been narrated from Ibn Abbas and Ata ibn Yasar that it is Meccan, except for verses from its end, beginning with: "O you who have believed, indeed, among your wives..." until the end of the passage. The number of its verses is nineteen, without disagreement.

Its connection to the preceding Surah is that the Exalted mentioned therein the state of the hypocrites, and subsequently addressed the believers. Here, the Glorious and Exalted mentions the division of people into believers and disbelievers. Furthermore, in the conclusion of that Surah, it is stated: "Let not your wealth and your children divert you," and in this one: "Your wealth and your children are but a trial." This sentence, as has been said, serves as the rationale for the former.

Additionally, the mention of "At-Taghabun" (The Day of Mutual Disillusion/Loss and Gain) constitutes a type of exhortation to spend [in the way of Allah] before death, which was commanded in the previous Surah. Some have deduced the age of the Prophet, peace and blessings be upon him—sixty-three years—from the words of the Exalted in that Surah: "And never will Allah delay a soul when its time has come," noting that it is the sixty-third Surah [in the sequence of revelation], and He followed it with At-Taghabun to manifest the Taghabun (the mutual disillusionment/loss) in his passing, peace and blessings be upon him.

In the name of Allah, the Most Gracious, the Most Merciful.

Whatever is in the heavens and whatever is on the earth glorifies Allah.

That is: All created beings declare His transcendence—glory be to Him and exalted is He—above what does not befit the side of His majesty. This is a continuous glorification, realized by their indication of His perfection, exalted is He, and His absolute independence. It is considered "renewed" in accordance with the constant renewal of looking upon the aspects of evidence that point to this.

To Him belongs the dominion and to Him belongs all praise.

It does not belong to anyone other than Him, exalted is He, for He—glorified be His majesty—is the Originator of all things, the One who sustains them, and the One who encompasses them. He—exalted and majestic is He—is the Bestower of the foundations of blessings and their branches. As for the dominion of others besides Him, it is an appointment of guardianship from Him and an empowerment. As for the praise of others besides Him, it is because His blessings flow through their hands. Thus, in reality, both matters belong to Him alone, while they belong to others only in form. The phrase "To Him belongs the dominion" is placed first because it serves as the evidence for what follows it.

And He is over everything competent.

This is because the relation of His Essence—glorified be His majesty—which necessitates power, is equal toward all things. Therefore, it is inconceivable that some things would be within His power while others are not. And His saying, exalted is He: