This chapter addresses three theological principles: the oneness of God, prophethood, and the resurrection. After introducing them, it ruminates over what opponents of these things claim. Then it refutes them on the grounds of divine wisdom, admonition, and polite debate. This chapter gives most importance to the matter of the resurrection, and so it mentions the resurrection at the outset and conclusion, and returns to it throughout.
The content of the verses indicates that the chapter was revealed in Mecca.