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It appears from its style and subject matter that, like Surah A-Mu'minun, this Surah was revealed during the third stage of the Prophet's residence at Makkah.
Subject matter and topics of this Surah include the doubts and objections that were being raised by the disbelievers of Makkah against The Qur'an, the Prophethood of Muhammad (pbuh) and his teachings. Appropriate answers to those objections are given and the people are warned about the consequences of rejecting the Truth.
At the end of the Surah a description of the character of a true believer is given. This description might be summarized as follows: "Here is the criterion for distinguishing the genuine from the counterfeit. This is the noble character of those people who have believed in and followed the teachings of the Prophet and these are the kind of people that he is trying to produce through his training. You may compare these types of people with those Arabs who have not yet accepted the Message and are clinging to their ignorance and doing their utmost to defeat the Truth. Now decide for yourselves which of the two you prefer."
The Surah takes its name "Al-Furqan" from the first verse. Though it is symbolic like the names of many other Surahs, it has a close relation to its subject matter.
It appears from its style and subject matter that, like Surah Al-Mumineen, it was also revealed during the third stage of Prophethood at Makkah. Ibn Jarir and Imam Razi have cited a tradition of Dahhak bin Muzahim that this Surah was revealed eight years before Surah An Nisa. This also confirms our opinion as to its period of revelation. (Ibn Jarir, Vol. XIX, pp. 28-30, and Tafsir Kabir, Vol. VI,p. 358).
The Surah deals with the doubts and objections that were being raised against the Quran, the Prophethood of Muhammad (Allah's peace and blessings be upon him) and his teachings by the disbelievers of Makkah. Appropriate answers to each and every objection have been given and the people have been warned of the consequences of rejecting the Truth. At the end of the Surah, a clear picture of the moral superiority of the Believers has been depicted as in the beginning of Surah Al-Mu'minun, as if to say, 'Here is the criterion for distinguishing the genuine from the counterfeit. This is the noble character of those people who have believed in and followed the teachings of the Holy Prophet and this is the kind of people that he is trying to train. You may yourselves compare and contrast this type of people with those Arabs, who have not as yet accepted the Message, and who are upholding "ignorance" and exerting their utmost to defeat the Truth. Now you may judge for yourselves as to which you would like to choose." Though this question was not posed in so many words, it was placed before every one in Arabia in a tangible shape. It may be noted that during the next few years, the practical answer given to this question by the whole nation, with the exception of a small minority, was that they chose Islam.
1 to 9 - Blessed is Allah Who revealed this Al-Quran, the criterion to distinguish right from wrong and Wrongdoers are those who reject the truth and disbelieve a Rasool be cause he is a human being
10 to 16 - Those who deny the Hour and life after death will be cast in the blazing fire
17 to 20 - On the day of Judgement, those deities whom the Mushrikin invoke will deny any claim of divinity and hold the Mushrikin responsible for their shirk
21 to 24 - Unbelievers who ask for angels today will ask for a stone barrier between them and the angels of punishment
25 to 31 - Disbelievers shall regret on the Day of Judgement not adopting the Right Path
32 to 34 - Allah explains the wisdom behind revealing Al-Quran piecemeal rather than all at once
35 to 44 - All nations which rejected Allah's revelations and His Rasools were utterly destroyed and Those who have taken their desires as their gods are nothing but animals
45 to 50 - Allah has made the night a mantle, sleep to rest, and the day to work
51 to 60 - Do not yield to the unbelievers; make Jihad against them with Al-Quran and Put your trust in Ever-Living (Allah), Who will never die
61 to 77 - Characteristics of the True Servants (believers) of Allah