THE WORD which suggested to the Companions of the Prophet the "title" of this surah is found verse 224. Some of the commentators are of the opinion that the last four verses (beginning with this very key-word) were revealed at Medina, but all the available evidence shows that the entire surah belongs to the middle Mecca period, having been revealed about six or seven years before Prophet's hijrah. Similarly, there is no cogent reason to assume, as Suyuti does, that verse 197 belongs to the Medina period simply because it mentions the "learned men from among the children of Israel since references to the latter abound in many Meccan revelations. The main purport of this surah lies in its stress on the unchanging character of man's weakness and proneness to self-deception, which explains why the great majority of people, at all times a in all communities, so readily reject the truth - whether it be the truth of God's messages or self-evident moral values and, in consequence, lose themselves in a worship of power, wealth what is commonly described as "glory", as well as in a mindless acceptance of slogans a prevailing fashions of thought.
Ta. Sin. Mim.1