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The exact period of its revelation is not known from any reliable tradition. It appears to be the early Makkan period when persecution had not yet become tyrannical and the Islamic movement was being suppressed only by ridicule, rumor mongering, false allegations and casting of evil suggestions in the people's minds.
This Surah deals with those objections of the disbelievers which they were raising against the Prophet's message of Tawhid and the Hereafter, and about his Prophethood, mostly in the form of allegations, taunts and mockery. These objections have been answered in the form of instructions, admonition and warning about the evil consequences of their stubbornness. The stories of the Sabians and the Prophets David and Solomon have been cited as to say: "You have both these historical precedents before you. On the one hand, there were the Prophets David and Solomon, who had been blessed by Allah with great powers and such grandeur and glory as had been granted to hardly any one of the like before them. In spite of this, they were not proud and arrogant, but remained grateful servants of their Rabb. On the other hand, were the people of Saba, who, when blessed by Allah, became proud, and were consequently so thoroughly destroyed and dispersed that they were remembered only in myths and legends. With these precedents in view, you may see and judge for yourselves as to which type of life is better: the one which is built on belief in Tawhid, the Hereafter and the attitude of gratefulness to Allah, or the one which is based on disbelief, shirk, denial of the Hereafter and the worship of materialism."
The Surah takes its name from verse 15 in which the word Saba has occurred, which implies that it is the Surah in which mention has been made of Saba (i. e. the Sabaeans).
The exact period of its revelation is not known from any reliable tradition. However, the style shows that it is either the middle or the early Makkan period. If it is the middle period, it was probably its initial stage when the persecution had not yet become tyrannical and the Islamic movement was being suppressed only by resort to derision and ridicule, rumor mongering, false allegations and casting of evil suggestions in the people's minds.
The Surah deals with those objections of the disbelievers, which they were raising against the Holy Prophet's message of Tauhid and the Hereafter, and about his Prophethood itself, mostly in the form of absurd allegations and taunts and mockery. These objections have been answered, sometimes by citing them and sometimes without citing them, and the discourse itself shows which objection is being answered at a particular place. The answers mostly take the form of instruction and admonition and argument, but at some places the disbelievers have been warned also of the evil consequences, of their stubbornness. In this connection, the stories of the Sabaeans and the Prophets David and Solomon have been related to impress this lesson: "You have both these historical precedents before you. On the one hand, there were the Prophets David and Solomon, who had been blessed by Allah with great powers and such grandeur and glory as had been granted to hardly any people before them. In spite of this, they were not proud and arrogant, but remained grateful servants of their Lord. They were never rebellious. On the other hand, there were the people of Saba, who, when blessed by Allah, became proud, and were consequently so thoroughly destroyed and dispersed as to be remembered only in myths and legends. With these precedents in view, you may see and judge for yourselves as to which kind of the life is better: that which is built on belief in Tauhid and the Hereafter and the attitude of gratefulness to Allah, or that which is based on disbelief and shirk and denial of the Hereafter and the worship of the world."
1 to 5 - The Hour is surely going to come and the Day of Judgement shall be established to reward the believers and punish those who discredit Allah's revelations
6 to 9 - Those who do not believe in the Hereafter are doomed
10 to 14 - Mountains and birds use to sing Allah's Rhymes with Prophet Dawood and Allah subjected the winds and Jinns to Prophet Sulaiman and Claim of people that Jinns know the unseen is wrong
15 to 21 - The people of Saba rejected Allah's blessings and disbelieved in the Hereafter so Allah made them merely a tale of the past
22 to 30 - No intercession before Allah can avail any one except for \t whom He permits it and Prophet Muhammad is sent for the entire mankind
31 to 36 - Those who disbelieve in AL-Quran and prior scriptures will be subjected to yokes around their necks before tossing them into Hell and Wealth and children are not the indications of Allah's pleasure
37 to 45 - It is belief that brings you close to Allah not the wealth or children and Whatever you spend in charity, Allah will pay you back and Unbeliever's statements about the Prophet and AL-Quran
46 to 50 - Unbelievers are asked to ponder upon their wrong statements and Truth has come, falsehood neither originates nor restores anything
51 to 54 - On the Day of Judgement unbelievers would like to believe but it will be of no avail to them