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This Surah was revealed during the last period of the Prophet's residence at Makkah. The seven years of famine, which had stricken Makkah, had come to an end and the persecution from the unbelievers had forced some Muslims to migrate to Habsha.
This Surah presents very convincing proofs of Tawhid and refutation of shirk based on plain signs in the universe and in man's own creation. It answers the objections of the disbelievers, refutes their arguments and removes their doubts. It gives warning about the consequences of persisting in false ways. It presents moral changes needed in practical human life. It told the mushrikin that the belief in Allah, which they also professed, demanded that it should not be confined merely to lip service, but be exhibited in moral and practical life. Finally, it provided guidance to the Prophet and his companions about the attitude that they should adopt in facing antagonism and persecution by the disbelievers.
The name, An-Nahl, of this Surah has been taken from v. 68. This is merely to distinguish it from other Surahs.
The following internal evidence shows that this Surah was revealed during the last Makkan stage of Prophethood:
All the topics of the Surah revolve round different aspects of the Message, i.e., refutation of shirk, proof of Tauhid, and warning of the consequences of the rejection of and opposition and antagonism to the Message.
The very first verse gives direct and strict warning to those who were rejecting the Message outright, as if to say, "Allah's decision has already been made concerning your rejection of the Message. Why are you then clamoring for hastening it? Why don't you make use of the respite that is being given to you!" And this was exactly what the disbelievers of Makkah needed at the time of the revelation of this Surah. For they challenged the Holy Prophet over and over again: "Why don't you bring that scourge with which you have been threatening us! For we have not only rejected your Message but have been openly opposing it for a long time." Such a challenge had become a by-word with them, which they frequently repeated as a clear proof that Muhammad (Allah's peace be upon him) was not a true Prophet.
Immediately after this warning they have been admonished to give up shirk, for this false creed was the main obstacle in the way of the Message. Then the following topics come over and over again, one after the other:
The Holy Prophet and his companions have been comforted and told about the attitude they should adopt in the face of antagonism and persecution by the disbelievers.
1 to 9 - Allah has sent down His revelations to warn that there is no god but Him and He has created cattle for the benefit of human beings
10 to 21 - It is He Who sends down water from the sky for drinking and agriculture and He set mountains to stabilize earth and Allah has bestowed so many favors that you cannot even count them
22 to 25 - Unbelievers are arrogant and they will be held responsible for that attitude
26 to 34 - On the Day of Judgement Allah will humiliate the arrogant and cast them into hell, while the righteous will be awarded paradise
35 to 40 - Allah has sent the Rasools to warn against the unbelievers excuse, "If Allah wanted, we would have not worshipped anyone else"
41 to 44 - Allah has promised a good abode for those who migrate for His sake
45 to 50 - Do the unbelievers feel secure against the wrath of Allah
51 to 60 - Whenever unbelievers are in distress they call upon Allah alone; no sooner does He relieve them that they start committing shirk
61 to 65 - If Allah were to punish for wrong doings, He would not leave even and animal around the wrongdoers and As water gives life to dead land so does Al-Quran to the human soul
66 to 70 - There is a lesson for mankind in the lives of animals ie, milk-producing animals and the honeybee
71 to 76 - There is a lesson in the process of your own creation; Why then, believe in deities who have no power to create anything and disbelieve in Allah, the Creator
77 to 83 - There are also signs of Allah in the lives of the birds and the animals
84 to 89 - On the Day of Judgement a witness will be called from each nation and the unbelievers will face the reality of their invented false gods
90 to 94 - Allah commands to do justice, do good to others, and give to near relatives; and He forbids indecency, wickedness, and rebellion
95 to 100 - What is with you is transitory; and what is with Allah is everlasting and When you recite Al-Quran, seek Allah's protection against Shaitan
101 to 110 - Unbelievers accused Muhammad (pbuh) of being taught Al-Quran by a certain man, but the man they allude to is non-Arab while Al-Quran is in eloquent Arabic
111 to 119 - Do not declare with your tongue what is Halal (lawful) and what is Haram (unlawful) - Halal and Haram are from Allah
120 to 124 - Ibrahim was a nation in himself
125 to 128 - Call towards the Way of Allah with wisdom; advise and reason in a courteous manner