Revealed in Makkah in the initial years of the revelation of Islam, this sūrah of 54 verses derives its name from verse 15, in which the civilization of Saba’ (Sheba) is mentioned. That civilization was founded in Yemen and was famous for its cities. rich in greenery, dams, and trade. A queen of this country, who was mentioned in Sūrat an-Naml in the context of her experiences with the Prophet Solomon, upon him be peace, became a Muslim (for detailed information, see 27: 22–44, notes 10–17). This sūrah dwells for the most part on the pillars of faith, such as Divine Oneness, the afterlife, and Prophethood. By mentioning the civilization of Saba,’ with its magnificence and tragic end, and the favors God granted to the Prophets David and Solomon, upon them be peace, this sūrah warns us that God’s favors come as a result of following His commandments for human life and continually thanking Him in return for His favors. Thanking means acknowledging that all of one’s achievements belong to God, feeling gratitude in return for them, and obeying His commandments.
All praise and gratitude are for God to Whom belongs whatever is in the heavens and whatever is on the earth (for it is He Who has created them and sustains them); and for Him are all praise and gratitude in the Hereafter (as it is He alone Who will found it as an eternal abode for His servants). He is the All-Wise, the All-Aware.